AOC-5 Filing: Report Books of Accounts Address

E-Form AOC-5 is an electronic form used by companies to notify the Registrar of Companies (RoC) about the address where the company’s books of accounts are maintained, specifically when this address differs from the company’s registered office. It is mandated by Section 128(1) of the Companies Act, 2013, read with Rule 2A of the Companies (Accounts) Rules, 2014.

Yes, the default requirement under Section 128(1) of the Companies Act, 2013 is that books of accounts must be kept at the registered office. However, the Board of Directors has the authority to decide to keep these records at any other location within India, provided they notify the RoC by filing E-Form AOC-5 within seven days of passing the Board Resolution.

As defined in Section 2(13) of the Companies Act, 2013, Books of Accounts include records maintained in respect of all sums of money received and expended by the company, all sales and purchases of goods and services, the assets and liabilities of the company, and items of cost as may be prescribed under Section 148 for specified classes of companies.

No, Section 128(1) of the Companies Act, 2013 stipulates that books of accounts must be maintained within India. They can be kept either at the registered office or at another place in India, as decided by the Board of Directors, subject to the filing of E-Form AOC-5.

No, E-Form AOC-5 is specific to companies registered under the Companies Act, 2013. The LLP Act, 2008, governs Limited Liability Partnerships (LLPs) and has different compliance requirements regarding the location of their books of account.

No, E-Form AOC-5 is an event-based compliance filing. It is required only when the company initially decides to keep its books of account at a location other than its registered office, or when the location of the books subsequently changes. It is not an annual filing requirement.

The Companies (Accounts) Amendment Rules, 2023 (G.S.R. 40) mandated that electronic book backups be maintained on a “daily” basis. Concurrently, the revised E-Form AOC-5 on the MCA V3 portal enhanced filing requirements, making it mandatory to provide address proofs, utility bills, and photographs of the premises to ensure strict verification.

Two photographs are mandatory: one showing the exterior view of the building or the premises’ entrance, and another showing the interior of the office. The internal photograph must include at least one Director or Key Managerial Personnel (KMP) who has affixed their digital signature to the form. This person must be clearly visible in the photograph.

The requirements were tightened through the MCA V3 portal to ensure greater transparency and accountability, aligning the verification process with that of registered office verification (INC-22). This aims to prevent misuse by shell companies and ensure the declared location is a genuine place of record-keeping where books of accounts are actually maintained.

You can determine the precise Latitude and Longitude (Geo-coordinates) using online mapping tools like Google Maps. Right-click on the exact location of your premises on the map to view and copy the coordinates. This is a mandatory requirement under the revised E-Form AOC-5 on the MCA V3 portal.

The current MCA V3 requirements specifically mandate that the internal photograph include a Director or Key Managerial Personnel (KMP), and that this person be the one who digitally signs the form. If a Director is unavailable, a KMP such as the Company Secretary, CEO, or CFO must be present in the photograph and sign the form.

Previously, E-Form AOC-5 was often processed in STP (Straight Through Processing) mode. However, given the enhanced requirements for attaching proofs, photographs, and geo-coordinates under MCA V3, the processing now typically involves verification by the RoC office (Non-STP mode) to ensure the authenticity of the attachments.

E-Form AOC-5 must be filed strictly within seven calendar days from the date the Board of Directors passes a resolution to maintain the books of accounts at a different location. This is a critical deadline, and the seven days include weekends and public holidays.

Mandatory attachments include: (1) Certified True Copy (CTC) of the Board Resolution, (2) Proof of address such as Conveyance Deed (if owned) or Rent Agreement/Lease Deed (if rented), (3) NOC from the owner if premises are rented, (4) Utility bill not older than two months, and (5) Photographs of premises showing external building view and internal office with Director/KMP.

The form requires the complete postal address of the new location, the Latitude and Longitude (Geo-coordinates), details of the police station under whose jurisdiction the address falls, and the date of the Board Resolution approving the change.

E-Form AOC-5 must be digitally signed by an authorised representative such as a Director, Manager, CEO, CFO, or Company Secretary. Under the current MCA V3 requirements, the person visible in the internal photograph must be the one who digitally signs the form using their valid DSC.

No, E-Form AOC-5 does not require certification by a practising professional (CA, CS, or CMA). It is based on self-declaration and verification by the company’s authorised signatory. This is different from Form AOC-4, which does require professional certification.

Suppose the utility bill is in the name of the property owner or landlord (which is common in rental situations). In that case, the company must provide the Rent Agreement or Lease Deed along with a specific No Objection Certificate (NOC) from the owner to use the premises for maintaining the books of accounts.

No. If you change the registered office itself, you must file Form INC-22 (Verification of Registered Office). E-Form AOC-5 is used only when the registered office remains the same, but the books of account are maintained at a different location within India.

If the company decides to shift the books back to the registered office, another Board Resolution should be passed to record this decision. While there is no specific form for reversing an AOC-5, the decision must be documented internally for good corporate governance and audit-trail purposes.

Not necessarily. As per Section 128(2) of the Companies Act, 2013, if the books pertain specifically to the transactions of a branch office, they may be maintained at that branch office, provided that summarised returns are periodically sent to the registered office or the location specified in AOC-5.

Yes, it is possible to maintain some books at the registered office and others at an alternate location. Suppose any part of the integral books of accounts is maintained at a location other than the registered office. In that case, E-Form AOC-5 should be filed specifying that location and providing all required proofs.

Yes, the alternate location can be a Director’s residence, provided it is within India, the Board approves it by resolution, and all required documentation (utility bills, ownership proof, photographs, NOC, if applicable) for that residence can be provided in the AOC-5 filing.

Yes, the Registrar of Companies or other authorised government officials have the authority to conduct physical inspections of the address notified in E-Form AOC-5 to verify the premises and inspect the books of accounts during business hours as per Section 128(3).

Yes, Section 128(1) read with Rule 3 of the Companies (Accounts) Rules, 2014 allows books to be kept in electronic mode. However, they must remain accessible in India at all times, proper backup systems must be in place, and backups must be kept on servers physically located in India daily.

Yes. If the principal physical location where the electronic records are managed, accessed, and maintained differs from the registered office, E-Form AOC-5 must be filed with the RoC to notify it of that location, along with all required proofs and photographs for that location.

As per Section 128(5) of the Companies Act, 2013, a company is required to preserve its books of accounts, along with relevant vouchers, for a period of not less than eight financial years immediately preceding the current financial year. If an investigation is ordered under Chapter XIV, the Central Government may direct longer preservation.

Yes, Directors have the statutory right under Section 128(3) to inspect the books of accounts during business hours at the registered office or at the alternate location where the records are kept, provided the location is within India. Companies must facilitate such an inspection.

Yes. Suppose the company decides to move the books to another location (other than the registered office). In that case, a fresh Board Resolution must be passed, and a new E-Form AOC-5, with all required proofs, photographs, and geo-coordinates for the new location, must be filed within seven days.

Yes, any decision to maintain the primary books of accounts away from the registered office, whether temporary or permanent, requires a Board Resolution passed in compliance with SS-1 (Secretarial Standards on Meetings of Board of Directors) and the subsequent filing of E-Form AOC-5 with all mandatory attachments within seven days.