Overview
Delayed ROC filings attract compounding
penalties and block director status.
Every company registered under the Ministry of Corporate Affairs (MCA) faces strict annual reporting timelines. Failing to file AOC-4 (Financial Statements) within 30 days or MGT-7/7A (Annual Return) within 60 days of the AGM attracts an automatic additional fee of Rs.100 per day, per form. More critically, default on continuous filings for three years leads to director disqualification, DIN deactivation, and potential striking-off of the company.
Our ROC Annual Compliance Audit provides a thorough, pre-filing diagnostic. We audit statutory registers, verify Board and shareholder meeting minutes, check the validity of Director KYCs, review share allocation/transfer records, and audit charge registrations.
Why This Matters
The MCA has automated compliance enforcement through its V3 portal. Non-filing of statutory disclosures immediately flags the company as 'Active Non-Compliant' (Form INC-22A default), blocking subsequent filings. Missing charge registrations (CHG-1) also prevents banks from securing debt financing. We perform a complete physical-to-portal reconciliation to guarantee error-free records.
What We Audit
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AOC-4 & MGT-7/7A Filing Check
Pre-filing review of financial disclosures and annual returns against the ledger and statutory audits.
📅
Board & Shareholder Minutes
Review of Board Meeting minutes and AGM records to ensure compliance with Secretarial Standards (SS-1 & SS-2).
📋
Statutory Registers Audit
Verification of Registers of Members, Directors, Share Transfers, and Related Party Transactions (Section 188).
👤
Director KYC & DIN Check
Check of DIR-3 KYC filings and active DIN status of all directors to prevent deactivation (Section 153).
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Charge Registration Review
Verification of bank hypothecations, creation, modification, or satisfaction of charges (CHG-1 & CHG-4).
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Active Company Tagging Check
Verification of registered office address disclosures and Form INC-22A compliance history.
What You Receive
MCA-to-Ledger Reconciliation Report - Detailed audit comparing portal data with internal books and minutes.
Statutory Register Gap Register - Identification of incomplete or unmaintained registers under Companies Act guidelines.
Late Filing Fee Estimate - Immediate quantification of any open additional fees or penalty exposure.
Secretarial Remediation Plan - Step-by-step resolution roadmap for unfiled forms, KYC, or draft Board minutes.
30-Day Support - Continued advisory on portal V3 filing issues and secretarial replies.