The ROC Kolkata has issued penalties against a company and its director for incorrect filing of AOC-4, reflecting stricter regulatory oversight in corporate disclosures.
ROC Kolkata Penalises Company for Incorrect AOC-4 Filing
The Registrar of Companies (ROC) in Kolkata has imposed penalties of ₹10,000 each on a company and its certifying director for the incorrect filing of the AOC-4 under Rule 8(3) read with Section 450 of the Companies Act.
This ruling underscores the ROC's vigilance in monitoring compliance related to financial disclosures. The penalties illustrate the seriousness of adhering to statutory financial reporting obligations, which are crucial for corporate transparency.
“Failures in compliance will attract necessary penalties to uphold standards in financial disclosures,” added the ROC in their announcement.
Corporate practitioners must remain aware of the heightened focus on accuracy in filings and be proactive in managing the compliance aspects of corporate governance to avert punitive measures.
Citations
- ROC Kolkata (2026) 2 ROC 456