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Company Penalised for Incorrect AOC-4 Filing on Consolidated Financial Statements
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ROC Kolkatacorporate

Company Penalised for Incorrect AOC-4 Filing on Consolidated Financial Statements

July 20, 2026

ROC Kolkata imposes a penalty on a company and its certifying director for incorrect AOC-4 filings regarding financial statements.

ROC Kolkata on AOC-4 Filing Penalties

ROC Kolkata has imposed a fine of ₹10,000 each on a company and its certifying director due to incorrect filings of AOC-4 concerning consolidated financial statements, under Rule 8(3) and Section 450 of the Companies Act.

This action emphasizes the strict adherence to compliance with the statutory requirements for financial reporting and filings. Inaccuracies in such filings can have severe repercussions for companies and directors alike.

Corporate practitioners should ensure rigorous internal processes for verifying the accuracy of financial documents, as this can significantly mitigate the risks associated with penalties and legal challenges.

Citations

  • ROC Kolkata (2026)
Source:ROC Kolkata
Practice Areas:corporate

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