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<h1>Consolidated financial statements must be filed on Form AOC-4 CFS with required schedules, auditor certification, and attachments.</h1> Form AOC-4 CFS prescribes filing requirements for consolidated financial statements under section 137 and Rule 12, collecting company identification, financial year, nature of consolidated statements, AGM adoption details, board and auditor signing dates, exhaustive balance sheet and profit/loss schedules with current and prior figures, auditor and secretarial audit particulars, and mandatory attachments including authenticated consolidated financial statements and audit reports. The form requires authorised digital signatures, certification by a practising professional, numeric entries in absolute rupees, and warns of statutory penalties for false certification.
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