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Compliance calendar
MCAMCA annual filings

Board's report

The annual report that the Board approves and attaches to the financial statements for members.

How this is timed

Standing duty, no filing date

Regulator
MCA
Category
MCA annual filings
Form
Not specified
Last verified
2026-09-01
Read statutory basis

The Board's report must be prepared for each financial year and accompany the financial statements, but the sweep establishes no separate statutory filing date. On MCA21 V3, a mandatory Extract of Board's Report e-form is submitted through the AOC-4 workflow. The report must now include specified sexual-harassment complaint counts and a statement on compliance with the Maternity Benefit Act, 1961.

What changed

G.S.R. 357(E) added the sexual-harassment complaint counts and the Maternity Benefit Act compliance statement to rule 8(5).

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Prepare and approve the Board's report for the financial year before the financial statements are laid before members.

The rule

Stated as the law states it, so you can work out any period yourself.

Prepare the annual Board's report

Prepare and approve the Board's report for the financial year before the financial statements are laid before members.

Who must comply

  • Every listed company

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Compile the disclosures required by section 134(3) and rule 8.
  • Get the Board's approval and signatures.

How to file

  1. 1Prepare the Board's report for the financial year.
  2. 2Include the report with the financial statements.
  3. 3Complete the linked Extract of Board's Report in the AOC-4 workflow.

Last verified 2026-09-01. Confirm against the official source before you rely on it.