The Ministry of Corporate Affairs (“MCA”) has notified the Companies (Accounts) Second Amendment Rules, 2025, introducing formats of e-Forms AOC-1, AOC-2, and AOC-4 under the Companies Act, 2013. These revisions, effective from 14th July 2025. The revised e-Forms are to be used for filing financial statements for the financial year ending 31st March 2025 onwards.
Key Highlights:
- Form AOC-4 has been redesigned for MCA V3 portal. Companies shall also file e-form Extract of Board Report, Extract of Auditor‘s Report (Standalone) and Extract of Auditor‘s Report (Consolidated), as the case may be with Form AOC-4 AOC-4 CFS, AOC-4 XBRL, AOC-4 NBFC (Ind AS) or AOC-4 CFS NBFC (Ind AS). The requirement of attaching the Board’s report, Auditor’s report has been done away with.
- Companies requiring to submit Form AOC-XBRL shall also attach financial statement as an annexure to the Form.
- CSR-2 and AOC-4 CFS forms will now be filed as linked forms alongside AOC-4 to ensure consistent reporting.
- Prefilled previous year’s financials with mandatory change explanations have been introduced to improve data integrity.
- Both online and offline filing options are now available for increased flexibility.
- Mandatory disclosure of Secretarial Audit qualifications has been introduced to improve governance transparency.
- AOC-4 filing is now enabled for companies under CIRP or liquidation, expanding filing access.
Source: Ministry of Corporate Affairs
