Annual Filing Check List for ROC-Forms ADT-1, AOC-4, MGT-7

By | October 1, 2016

Annual Filing Check List for ROC

Forms ADT-1, AOC-4, MGT-7

1) ADT-1 (Appointment of Auditors)
2) AOC-4 (Balance Sheet and Profit & Loss Account)
3) MGT-7 (Annual Return)

Form  Details Particulars
ADT-1 (Appointment of Auditors) Auditors Detail a) Name of the auditor or auditor’s firm
b) Income tax permanent account number of auditor or auditor’s firm
c) Auditor’s firm’s registration number
d) Auditor Address
e) E-mail ID of the auditor or Auditor firm
f) Date of AGM
  Attachment a) CTC OF Resolution on letter head of the company
b) Appointment letter of auditor on letter head of the company
c) Consent for Appointment as Auditor and Certificate of Eligibility on letter head of the Firm.

3) Due Date -15 Days from the date AGM

AOC-4 (Balance Sheet and Profit & Loss Account) – (Due Date within 30 days of the AGM)*  Information a) Date of Board of Directors’ meeting in which financial statements and Boards’ report and financial statements by the auditors are approved
b) Details related to principal products or services of the company (Total number of product/services Category)
  Attachment A) Balance Sheet
B) Profit & Loss Account
C) Director Report
D) Auditor Report
E) Notice Of Agm
  Director Report a) Financial summary or highlights/Performance of the Company
b) Dividend
c) Reserves
d) Brief description of the Company’s working during the year/State of Company’s affair and Change in the nature of business, if any
e) Material changes and commitments, if any, affecting the financial position of the company
f) Details of significant and material orders passed by the regulators or courts or tribunals
g) Details in respect of adequacy of internal financial controls with reference to the Financial Statements. (Applicable to Listed Company)
h) Details of Subsidiary/Joint Ventures/Associate Companies
i) Performance and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated financial statement.
j) Deposits
k) Statutory Auditors
l) Auditors’ Report
m) Share Capital
n) Extract of the annual return
o) The details of conservation of energy, technology absorption, foreign exchange earnings and outgo
p) Corporate Social Responsibility
q) Directors:
r) Changes in Directors and Key Managerial Personnel
s) Declaration by an Independent Director(s) and re appointment, if any
t) Formal Annual Evaluation
u) Number of meetings of the Board of Directors
v) Audit Committee
w) Details of establishment of vigil mechanism for directors and employees
x) Nomination and Remuneration Committee
y) Particulars of loans, guarantees or investments under section 186
aa) Particulars of contracts or arrangements with related parties:
bb) Managerial Remuneration:
cc) Secretarial Audit Report
dd) Corporate Governance Certificate, Risk management policy.
ee) Directors’ Responsibility Statement
  Notice  of AGM a) Date of AGM
b) Detail of Appointment of Director & resignation of directors during the financial year
c) Name of the proposed Auditor/Auditor Firm.
MGT-7 (Due date within 60days of AGM)  Information A) Pan of the company
b) Principal business activities of the company
c) Particulars of holding, subsidiary, joint ventures and associate companies
d) Number of promoters, members, debenture holders
  Attachment a) List of share holders, debenture holders
b) Approval letter for extension of AGM ,if any
c) Copy of MGT- 8 (paid up share capital of ten crore rupees or more or turnover of fifty crore rupees or more)
  Annual Return a) Principal business activities of the company
b) Particulars of holding, subsidiary and associate companies
c) Share holding pattern
d) Indebtedness
e) Remuneration of directors and key managerial personnel
f) Penalties / punishment/ compounding


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