Practice Area 05
ROC Compliance
Overview
ROC compliance covers a company’s ongoing obligations to the Registrar of Companies under the Companies Act, 2013 — annual filings, statutory registers and minute books, charge registration, and the event-based filings triggered by changes in directors, capital or registered office.
Who needs it
Every company registered under the Companies Act, from the point of incorporation through its annual filing cycle and any subsequent structural changes.
Our approach
A compliance checklist is maintained against the company’s specific facts — authorised capital, number of directors, charges on assets — so event-based filings aren’t missed between annual filing cycles.
Deliverables
- AOC-4 (financial statements) and MGT-7 (annual return) filings
- Statutory registers and board/AGM minutes maintained current
- Event-based filings — DIR-12, PAS-3, CHG-1, as triggered
Timeline
AOC-4 and MGT-7 fall due within fixed windows after the AGM each year; event-based filings are generally due within 30 days of the triggering event.
Frequently asked questions
What happens if an annual filing is missed?
Late filing attracts an additional fee per day of delay under the Companies (Registration Offices and Fees) Rules, and prolonged non-filing can lead to the company being marked for removal from the register.