Xbrl 23ac and xbrl 23aca

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SHARMA P (Querist)
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29 September 2015 Sir,

Please Clarify that earlier we have been filing Form 23AC XBRL and 23ACA XBRL.

Now AOC-4 is to be filed with ROC in XBRL format or in normal course

Please clarify my doubt Sir

SHARMA P

SHARMA P (Querist)
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30 September 2015 Sir,

Please Clarify that earlier we have been filing Form 23AC XBRL and 23ACA XBRL.

Now AOC-4 is to be filed with ROC in XBRL format or in normal course

Please clarify my doubt Sir

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2025 Here’s a clear explanation about XBRL filings for Forms 23AC, 23ACA, and AOC-4:
Background
Form 23AC: This is the certification of the financial statements by the company’s auditor.
Form 23ACA: This is the financial statements in XBRL format to be filed with ROC.
Form AOC-4: This is the form for filing financial statements and other documents with ROC under the Companies Act.
What’s the current requirement?
Earlier, companies filed:
Form 23AC in non-XBRL PDF (auditor’s report)
Form 23ACA in XBRL (financial statements in XBRL format)
Now, under Companies Act, Form AOC-4 (financial statements) is filed with ROC in XBRL format by prescribed companies.
This means Form 23ACA has been merged into AOC-4 in terms of XBRL filing.
So, what should you do now?
File Form AOC-4 in XBRL format (for companies required to file in XBRL).
Form 23AC (auditor’s report) is still filed separately, not in XBRL but as a PDF.
In brief:
Form Format to be filed now
23AC PDF (auditor’s certificate)
23ACA Not filed separately now
AOC-4 XBRL (financial statements)
Summary:
AOC-4 includes filing of financial statements in XBRL.
Form 23ACA as a separate XBRL form is no longer filed.
Form 23AC (auditor’s certificate) is still filed as PDF.

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