Company Annual filing 2025: Signed PDF Financials Now Required with AOC-4 XBRL Filing:

As per the latest amendment made by MCA, companies must attach signed PDF financials with AOC-4 XBRL filings from 14th July 2025

MCA Mandates Signed Financials PDF with AOC-4 XBRL from July 2025

CA Pratibha Goyal

Jun 10, 2025

Last update on Jun 10, 2025

Company Annual filing 2025: Signed PDF Financials Now Required with AOC-4 XBRL Filing The Ministry of Corporate Affairs (MCA), via notification dated 6th June 2025 (G.S.R. 371(E)), has amended the Companies (Filing of Documents and Forms in XBRL) Rules, 2015. This new rule is effective from 14th July 2025. MCA has amended rules related to Company Annual filing 2025 as the ministry is launching the final set of 38 Company Forms [including 13 Annual filing forms, 6 Audit/Cost audit forms] on 14th July 2025. These Forms include Form AOC-4 XBRL as well. One of the main change is that the companies which have filed their financial statements under sub-rule (1), shall also attach a copy of signed financial statements duly authenticated as specified in section 134 of the Act (including Board’s report, auditors’ report and other documents) in PDF format in eForm AOC-4 XBRL.

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.