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If books of accounts are not at registered office – File FORM AOC-5

by Legal Suvidha

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As per Companies Act, 2013, every company is required to keep books of accounts, financial statements etc. at its registered office as well as its branch offices if any. But there may arise situations where the books of accounts & other relevant documents are to be kept a place different from registered office. In such a case, as per S. 128 of the act read with Rule 2A of Companies (Account) Rules, 2014, we need to inform registrar about the same. For this Form AOC-5 is filed informing registrar about the address at which the books of accounts are maintained.

The utility of this form lies in the fact that it will enable the RoC to inspect your book of accounts, financial statements etc. when he feels the need.

Section 128 of the act is as follows:

Section 128: (1) Every company shall prepare and keep at its registered office books of account and other relevant books and papers and financial statement for every financial year which give a true and fair view of the state of the affairs of the company, including that of its branch office or offices, if any, and explain the transactions effected both at the registered office and its branches and such books shall be kept on accrual basis and according to the double entry system of accounting:

Provided that all or any of the books of account aforesaid and other relevant papers may be kept at such other place in India as the Board of Directors may decide and where such a decision is taken, the company shall, within seven days thereof, file with the Registrar a notice in writing giving the full address of that other place.

Rule 2A of the Companies (Account) Rules, 2014 is as follows:

2A. Notice of address at which books of account are to be maintained.—For the purposes of the first proviso to sub-section (1) of Section 128, the notice regarding address at which books of account may be kept shall be in Form AOC-5.

So, the following procedure must be followed:

Firstly, convene a board meeting & decide the place accordingly by passing the resolution. Then, proceed with filing e-form AOC-5 along with certified copy of the resolution passed within 7 days of from the date of passing that resolution.

Information & attachments required in Form:

• CIN of company

• Date of Board resolution

• Address selected for maintaining books of accounts etc. in board resolution 

• Details of police station under whose jurisdiction the place of the address at which the books of accounts are to be maintained falls.

• Copy of the board resolution passed.

It should be noted that the form is to be digitally signed by the Director/Manager/Company Secretary/CEO/CFO of the Company.

Applicable Fee:

Fee is applicable according to the authorised capital of the company as per The Companies (Registration of Offices and Fees) Rules, 2014. If the form is not filed within the prescribed time limit of 7 days then penalty will be applicable. The fee ranges from Rs. 200-600 per document. Additional fee is applicable according to the periods of delay which may range from 2 times to 12 times of the normal fees.