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<h1>Form AOC-4 filing of company financial statements requires detailed disclosures, specified attachments, professional certification, and penalties for false certification.</h1> Form AOC-4 prescribes the e form format and mandatory disclosures for filing a company's financial statements and related documents under Section 137 and Rule 12, requiring detailed segmented schedules (balance sheet, profit & loss, break ups of borrowings/loans/receivables), signatory and auditor particulars (including ADT 1 SRN), specified attachments (authenticated financial statements, auditors'/supplementary reports, secretarial audit, CSR disclosures), and declarations by an authorised officer plus certification by a practising professional, with digital signature and penalties for false certification.
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