AOC-4 CFS Due Date — Filing Calendar 2026-27
Due Date
29th October each year
What is AOC-4 CFS?
AOC-4 CFS is the MCA form for filing Consolidated Financial Statements (CFS) with the Registrar of Companies. It is required for companies that have subsidiaries, joint ventures, or associate companies. The CFS provides a holistic view of the group's financial position.
Who files it?
Companies registered under the Companies Act, 2013 that have one or more subsidiaries, joint ventures, or associate companies must prepare and file consolidated financial statements in AOC-4 CFS.
Frequently Asked Questions — AOC-4 CFS
Is AOC-4 CFS mandatory for all companies?
No. AOC-4 CFS is mandatory only for companies that have subsidiaries, joint ventures, or associates. Companies without these need not file AOC-4 CFS.
What accounting standard applies to consolidated statements?
Consolidated financial statements are prepared under Ind AS 110 (for Ind AS companies) or AS 21 under the Companies (Accounting Standards) Rules for non-Ind AS companies.
When must AOC-4 CFS be filed?
AOC-4 CFS must be filed within 30 days of the AGM — the same deadline as AOC-4. For an AGM on 30th September, both are due by 29th October.
Can AOC-4 and AOC-4 CFS be filed together?
Yes, both can be filed around the same time since they have the same due date. CAs typically prepare both the standalone and consolidated statements together during the audit.
Related Deadlines
AOC-4
AOC-4 due date is 29th October (within 30 days of AGM). Annual financial statements filing with MCA, penalties, and ROC calendar for FY 2025-26.
MGT-7/MGT-7A
MGT-7 / MGT-7A due date is 28th November (within 60 days of AGM). Annual return with ROC, penalties, and MCA filing calendar for FY 2025-26.
AGM
Companies must hold AGM by 30th September each year (within 6 months of FY end). Consequences of not holding AGM and MCA compliance for FY 2025-26.