/ ROC Form Checklist · Updated 2026-10-23

Form AOC-5 Registered Office Location India 2026, mandatory for maintaining books outside registered office.

Form AOC-5 is mandatory ROC filing when company's books of accounts are kept at a location DIFFERENT from registered office. Section 128 Companies Act 2013 + Rule 2A of Companies (Accounts) Rules 2014. Must be filed within 7 days of board resolution. Non-filing attracts Section 450 default penalty. Here's the complete 2026 Form AOC-5 framework.

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Written by CA Durgesh Chavda

Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · US incorporation, India-US DTAA, FEMA ODI, NRI taxation, cross-border structuring · LinkedIn

/ When Form AOC-5 is needed

Core trigger.

Section 128 Companies Act requires books of accounts to be kept at REGISTERED OFFICE of the company by default.
If company chooses to keep books at a DIFFERENT location (branch office, head office different from registered office, back-office location): must file Form AOC-5.
Rule 2A: file Form AOC-5 within 7 days of board resolution authorising books location change.
Section 450 default penalty if not filed.

/ Common AOC-5 scenarios

When companies trigger.

Registered office in Ahmedabad but books at corporate office in Mumbai: file AOC-5.
Registered office at CA / professional office + actual books at company's own office elsewhere: file AOC-5.
Multi-location business with centralised back-office / accounting hub.
Outsourced accounting to third-party service provider's location (BQP's office may be the books location for client).
Virtual registered office with physical books at different location.

/ Form AOC-5 structure + filing

The compliance.

Board resolution: company's board must pass resolution authorising keeping books at specific different location.
Form AOC-5 content: company CIN + PAN + registered office + different books location address + period from when books kept there.
Attach: certified board resolution.
DSC + file via MCA v3 portal within 7 days.
Fee: minimal MCA fee + late fee if filed beyond 7 days.
Section 450 default penalty: INR 10,000 + INR 1,000 per day continuing default + officer penalty.

/ Our scope + related compliances

Integrated engagement.

Books location strategy: when to file AOC-5 vs maintain at registered office.
Board resolution drafting.
Form AOC-5 preparation + MCA filing.
Related: Section 134 Board Report disclosure, Section 177 Audit Committee specific consideration.
Section 143 statutory audit interaction: auditor's access to books location.
GST books at different location + specific GST location rules.

Last updated: 2026-10-23.

/ Ready when you are

Books of accounts at different location than registered office?

Board resolution + Form AOC-5 within 7 days + MCA filing + related compliance. BQP integrated CS services.

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FAQ

Common questions, answered.

When is Form AOC-5 due?

Within 7 days of board resolution authorising keeping books at location different from registered office. Section 128 + Rule 2A Companies (Accounts) Rules 2014. Late filing attracts Section 450 default penalty.

What if books are at registered office?

No AOC-5 required - default rule. Company's books kept at registered office. AOC-5 ONLY needed when books location is different from registered office.

Does outsourcing accounting to CA firm trigger AOC-5?

Depends on physical location of books. If physical books / data kept at CA firm's office (common for outsourced accounting): yes - file AOC-5. If CA firm has only soft access to company's cloud accounting (QBO / Zoho / Tally cloud) with physical books at company's own office: not strictly triggered. Specific analysis needed.

Does BQP file AOC-5 for client companies?

Yes - integrated with standard CS services. Board resolution drafting + AOC-5 preparation + MCA filing within 7-day deadline. Standard for mid-size + large companies with specific books location arrangements. WhatsApp +91 78018 87130.