Form AOC 5 is a form filed under the Companies Act, 2013 with the Registrar of Companies (ROC) when a company keeps its books of account at a place other than its registered office. Every legally established company in India must have a registered office address. This address is used for all official communication, including ROC filings, tax notices, and legal documents.
As a business grows, companies may keep their books of account at a different location instead of the registered office. In such cases, the company must inform the authorities by filing Form AOC 5. Filing this form on time through the MCA V3 portal helps ensure legal compliance and avoids penalties.
What is Form AOC 5?
The AOC 5 form is a statutory notice that notifies the ROC about an alternate address where a company stores its books of account. Rule 2A of the Companies (Accounts) Rules, 2014 prescribes this form as the official medium for that intimation.
Section 128 of the Companies Act 2013 requires every company to maintain books of account at its registered office. However, the same section allows the Board of Directors to decide that all or some of these books can remain in a different place.
The moment the Board takes that decision, the company must file the MCA AOC 5 Form within 7 days. This timeline is very crucial and must be followed by business owners for legal compliance.
When is AOC-5 Not Needed?
A company does not need to file AOC-5 when its books of account and relevant financial records are maintained at its registered office.
AOC-5 is also generally not required merely because a company has multiple offices, branches, or business locations. The key question is where the company’s books of account are actually maintained, not where it conducts its business.
| Situation | AOC-5 Required? |
|---|---|
| Books of account maintained at the registered office | No |
| Books maintained at another office within India | Yes |
| Books maintained at a branch/other location instead of the registered office | Yes |
| Company has multiple offices, but books remain at the registered office | No |
The Legal Criteria Behind the Form AOC 5
Three provisions form the legal backbone of the AOC 5 Form filing requirement:
- Section 128, Companies Act 2013: Mandates maintenance of books of account at the registered office and permits relocation with prior intimation to the ROC.
- Rule 2A, Companies (Accounts) Rules 2014: Prescribes Form AOC 5 as the specific form for this intimation.
- Section 2(13), Companies Act 2013: Defines what counts as “books of account“. It usually includes receipts and expenditure records, sales and purchase records, asset and liability statements, and cost records under Section 148.
The AOC 5 form is required by private companies, public companies, and OPCs alike. Any entity that shifts its bookkeeping location must comply.
AOC 5 Form Time Limit: 7 Days, No Exceptions
The AOC 5 form time limit is just 7 days from the date the Board of Directors passes the resolution approving the alternate address. Missing this window exposes the company and its officers to penalties under the Companies Act.
The process flows in a strict sequence.
First, the Board convenes a meeting following the Secretarial Standards (SS-1) prescribed by the ICSI. During that meeting, the directors passed a resolution deciding that the books of account would be maintained at a specific address outside the registered office.
Within 7 days of that resolution date, the company files the AOC 5 form electronically on the MCA V3 portal.
Information Required to File AOC 5 Form
Before sitting down to file, gather this information:
- Corporate Identification Number (CIN) of the company.
- Company name and registered office address as on record.
- Date of the Board resolution approving the alternate address.
- Full postal address of the place where the company will maintain its books of account, including the latitude and longitude of that location.
- Details of the police station under whose jurisdiction the alternate address falls.
The latitude and longitude requirement is a relatively recent addition to strengthen the precision of the disclosure. Companies should verify these coordinates carefully before submitting the form.
Documents to Attach to the AOC 5 Form
The AOC 5 form of MCA filing requires certain attachments that prove the company genuinely occupies the alternate address:
- Proof of address: This includes a conveyance deed, lease deed, or rent agreement accompanied by rent receipts. For leased or rented premises, a No Objection Certificate (NOC) from the property owner is also required.
- Copies of utility bills: Electricity, water, or gas bills not older than two months serve this purpose.
- Two photographs of the office: One showing the exterior of the building and one showing the interior with a director or Key Managerial Personnel (KMP) visible. The person in the photograph must be the same individual who affixes a digital signature on the form.
- Certified True Copy of the Board Resolution authorising maintenance of books of account at the new address (passed under Section 128(1)).
These requirements ensure the MCA can verify that the alternate address is a real, occupied business location and not a paper address.
What is the AOC 5 Form Filing Process? Step-by-Step Guide
Filing the form AOC-5 on the MCA portal follows these steps:
- Log in to the MCA21 portal using the authorized credentials.
- Download the latest version of the AOC-5 e-form.
- Fill in the CIN, company details, Board resolution date, and alternate address with coordinates.
- Attach all mandatory documents.
- Obtain digital signatures for Director, Manager, CEO, CFO, or Company Secretary, followed by a Practicing Professional (CA/CS/CMA) certification.
- Upload the completed form to the MCA portal and pay the applicable government fees.
The Registrar of Companies processes this form in Non-STP (Straight Through Processing) mode, which means a human reviewer at the ROC examines and approves the filing. This makes accuracy in data entry and completeness of attachments especially important.
Fees Applicable for AOC 5 Form Filing
The Registrar of Companies (ROC) determines the filing fee for Form AOC-5 based on the company’s authorized share capital. The fee structure is as follows:
| Nominal Share Capital | Applicable Fee (In ₹) |
| Less than ₹1,00,000 | 200 |
| ₹1,00,000 to ₹4,99,999 | 300 |
| ₹5,00,000 to ₹24,99,999 | 400 |
| ₹25,00,000 to ₹99,99,999 | 500 |
| ₹1,00,00,000 and above | 600 |
You must pay this fee at the time of filing Form AOC-5 to ensure compliance with the Companies Act requirements.
Consequences of Non-Filing AOC 5 Form
Ignoring the AOC-5 filing obligation carries real consequences for business owners with company registration. Section 128 provides that if a company fails to comply with the maintenance of books of account requirements, the managing director, the whole-time director in charge of finance, the CFO, or any other officer responsible for compliance can face:
Imprisonment of up to one year, or a fine of not less than ₹50,000 and up to ₹5 lakh rupees, or both.
Not filing creates problems beyond just penalties. It leads to a mismatch in official records: the registered address shows one location, but the actual records are kept somewhere else. This inconsistency can complicate due diligence during fundraising, audits, and any regulatory inspection.
