📢 AOC-4 (OPC) FY 2025-26: Due Date, Filing Requirements & Compliance Guide
A One Person Company (OPC) provides an entrepreneur with the advantages of a separate legal entity while allowing the company to have a single member. Although an OPC has certain compliance relaxations compared with other types of companies, it is not exempt from annual financial statement filing.
One of the most important annual ROC compliances for an OPC is filing its financial statements with the Registrar of Companies (ROC) through Form AOC-4.
For FY 2025-26, the financial year ended on 31 March 2026. Under the special timeline applicable to an OPC, the financial statements are required to be filed within 180 days from the closure of the financial year. Accordingly, the commonly stated due date for AOC-4 (OPC) for FY 2025-26 is:
📅 27 September 2026
This deadline is particularly important because an OPC does not follow the ordinary AGM-linked AOC-4 timeline applicable to most other companies.
📋 What Is Form AOC-4?
Form AOC-4 is the MCA e-form used by companies to file their financial statements and prescribed related documents with the Registrar of Companies.
The filing framework is primarily governed by Section 137 of the Companies Act, 2013, read with the Companies (Accounts) Rules.
The form enables the ROC to maintain the company's financial statement records and related information.
Depending on the company's circumstances, the filing may involve financial statements and prescribed attachments such as:
- Balance Sheet
- Statement of Profit and Loss
- Notes to Accounts
- Cash Flow Statement, where applicable
- Director's Report
- Auditor's Report
- Other prescribed documents
- Supporting schedules and disclosures, where applicable
The exact attachments depend on the nature and circumstances of the OPC and the applicable financial reporting requirements.
The MCA's prescribed AOC-4 form itself is specifically described as the form for filing financial statements and other documents with the Registrar under Section 137.
🗓️ Why Is 27 September 2026 Important?
For a normal company, AOC-4 is generally linked to the date on which the AGM is held.
An OPC is different.
An OPC is not required to hold an AGM in the same manner as other companies. Consequently, its financial statement filing follows the special statutory timeline of 180 days from the end of the financial year.
For FY 2025-26:
Current 2026 compliance calendars and professional guidance consistently identify 27 September 2026 as the AOC-4 (OPC) deadline for FY 2025-26.
Therefore, OPC owners should not simply follow the general AOC-4 deadline applicable to companies that hold an AGM.
🚨 No AGM Does Not Mean No Annual Compliance
One common misunderstanding is:
“An OPC does not have an AGM, so annual filing is not required.”
This is incorrect.
The AGM relaxation does not remove the requirement to prepare financial statements, complete the statutory audit where applicable, approve/adopt the financial statements as required and file the prescribed documents with the ROC.
An OPC still has several important annual and event-based compliances.
These may include:
- Statutory audit
- AOC-4 filing
- MGT-7A annual return
- Income-tax return
- GST compliance, where applicable
- TDS compliance, where applicable
- DPT-3, where applicable
- DIR-3 KYC requirements, where applicable
- MSME-related reporting, where applicable
- Other event-based MCA filings
Therefore, entrepreneurs should view AOC-4 as one component of a broader annual compliance process.
📊 What Financial Statements Should Be Prepared?
Before filing AOC-4, the OPC should ensure that its financial statements have been properly prepared.
The accounts should generally include the information required under the applicable provisions and accounting framework.
The company should review:
1. Balance Sheet
Assets, liabilities, share capital, reserves and other relevant balances should be properly recorded.
2. Statement of Profit and Loss
Revenue, expenses, depreciation, finance costs, tax expenses and other applicable items should be correctly accounted for.
3. Notes to Accounts
Important accounting policies, schedules, disclosures and supporting information should be properly documented.
4. Supporting Records
The company should maintain invoices, bank statements, expense records, fixed-asset records, loan documents and other accounting evidence supporting the financial statements.
Good documentation makes the filing and audit process significantly smoother.
🔍 Statutory Audit and AOC-4
An OPC is not automatically exempt from statutory audit merely because it has only one member.
Where the Companies Act requires an audit, the company's financial statements should be audited by the appointed statutory auditor.
The audit process may involve verification of:
- Books of account
- Bank balances
- Revenue
- Purchases and expenses
- Receivables and payables
- Fixed assets
- Loans and borrowings
- Related-party transactions
- Statutory dues
- Tax balances
- Other applicable disclosures
The audited financial statements and related documents then form an important part of the annual ROC filing process.
📑 Documents and Information to Keep Ready
To avoid last-minute filing problems, an OPC should prepare its documentation in advance.
A practical checklist may include:
☑ Final trial balance
☑ Balance Sheet
☑ Statement of Profit and Loss
☑ Notes to Accounts
☑ Auditor's Report
☑ Director's Report, as applicable
☑ Bank statements
☑ Details of fixed assets
☑ Details of loans and advances
☑ Details of receivables and payables
☑ Details of statutory dues
☑ Details of related-party transactions, where applicable
☑ DSC of the authorised person
☑ Auditor's details
☑ Previous year's ROC filing records
☑ Other prescribed attachments
The exact requirements should be checked against the applicable AOC-4 form and the company's specific circumstances before submission.
💻 MCA V3 Filing
Company filings are made through the MCA21 V3 portal.
MCA has progressively migrated company forms to the V3 system, and annual filing forms are part of the current MCA filing environment. MCA has also advised stakeholders to create or upgrade their user profiles under the Business User category and associate their DSC where required.
Before filing AOC-4, the company should therefore ensure that:
- MCA login credentials are active
- The company master data is correct
- The authorised signatory details are updated
- DSC is valid
- DSC is properly associated
- Auditor information is accurate
- Financial statement data is reconciled
- Attachments are properly signed
- The correct form variant is selected
Technical preparation is particularly important close to a statutory deadline.
⚠️ What Happens If AOC-4 Is Filed Late?
Late filing can result in additional filing fees and may also have separate statutory consequences.
Current compliance guidance identifies an additional fee of ₹100 per day for delayed filing of AOC-4, with no upper cap under the applicable fee framework. Separate consequences under Section 137 may also apply.
Therefore, delaying the filing can increase the financial burden every day.
For example, if a filing is delayed by several weeks, the additional fee can accumulate rapidly. A prolonged delay can therefore become substantially more expensive than completing the filing within the prescribed period.
The company should also distinguish between:
Additional filing fee and statutory penalty
These are separate concepts. The additional fee relates to delayed filing, while statutory penalties may arise independently for non-compliance.
💡 Common Mistakes OPCs Should Avoid
❌ Following the ordinary company's AOC-4 deadline
An OPC has a special 180-day timeline.
❌ Assuming no AGM means no filing
The absence of an AGM does not eliminate AOC-4.
❌ Waiting until the last day
Accounts, audit, DSC and MCA filing preparation should be completed beforehand.
❌ Filing without reconciling accounts
Figures in the AOC-4 should agree with the approved financial statements and underlying records.
❌ Ignoring other annual compliances
AOC-4 is only one part of the OPC compliance calendar.
❌ Using incorrect or incomplete attachments
Missing or incorrectly prepared attachments can result in filing issues or resubmission requirements.
📅 AOC-4 (OPC) FY 2025-26 – Quick Compliance Summary
| Particular | Details |
|---|---|
| Entity | One Person Company |
| Financial Year | FY 2025-26 |
| Financial Year End | 31 March 2026 |
| Form | AOC-4 (OPC) |
| Filing Authority | Registrar of Companies |
| Timeline | Within 180 days from financial year end |
| Due Date | 27 September 2026 |
| Main Legal Provision | Section 137, Companies Act, 2013 |
| Late Filing | Additional fee may apply |
| Key Preparation | Financial statements, audit and prescribed attachments |
The 27 September 2026 date is supported by current 2026 ROC compliance references and the statutory 180-day framework.
✅ A Simple Pre-Filing Checklist
Before submitting AOC-4, an OPC should ask:
✔ Are the books of account complete?
✔ Are the financial statements finalised?
✔ Has the statutory audit been completed where applicable?
✔ Are the financial statements duly approved/adopted as required?
✔ Are all prescribed attachments ready?
✔ Is the DSC valid and working?
✔ Is the MCA V3 profile active?
✔ Are the company and auditor details correct?
✔ Do the figures reconcile with the audited financial statements?
✔ Has the filing been completed before 27 September 2026?
Completing these checks early can reduce the risk of technical errors, resubmission and additional fees.
📌 Conclusion
AOC-4 (OPC) is an important annual MCA compliance for every applicable One Person Company.
For FY 2025-26, the financial year ended on 31 March 2026, and the special 180-day filing period results in a due date of 27 September 2026.
The key point for OPC owners is simple:
No AGM does not mean no annual filing.
An OPC should complete its accounting, audit, financial statement preparation, document verification and MCA filing process well before the deadline.
Entrepreneurs should also review other applicable compliances such as MGT-7A, income-tax filing, GST, TDS, DPT-3 and other event-based requirements separately.
Timely ROC compliance helps maintain accurate corporate records and reduces the risk of accumulating additional fees and statutory consequences.
📢 OPC owners: Don't wait until the last minute. Prepare your financial statements and complete AOC-4 filing on time.
📞 Contact us today: +91 7305701454
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