AOC-4 and MGT-7: The Two Filings Every Company Must Make

Whatever else a company does or does not do, two ROC filings define its annual record: the financial statements and the annual return.

AOC-4: the financial statements

Your audited accounts — balance sheet, profit and loss, auditor’s report, board’s report — filed within the prescribed window after the AGM. This is the public financial face of the company; lenders and counterparties pull it routinely.

MGT-7 / MGT-7A: the annual return

The governance snapshot: shareholding, directors, meetings, charges and structural details, filed within its own window after the AGM. Small companies and OPCs use the simplified 7A variant.

What late filing costs

Per-day additional fees as prescribed — mechanically applied with no discretion and, in these filings’ case, no upper cap. Multi-year defaults escalate to penalties and director consequences.

Common trip-ups

• Confusing the two deadlines (they differ)
• AGM held late, pushing everything into default
• Signature/certification requirements missed for larger companies

Both filings, prepared and filed on time, every year — ROC compliance · fixed annual quote.