Notice of address at which books of account are to be maintained: Form AOC-5
As per the provision of the Company Act 2013, every company is required to maintain books of account and any other documents at the registered office of the company. However, these documents can be kept at places other than registered office if decided by the board. In such situation, the form AOC-5 is used to notify the Registrar of Companies (ROC) of the address (other than register office) where the company’s books of account, and other relevant documents, will be kept.
Earlier only two attachments were required i.e. board resolution and optional attachment for AOC-5. Now, MCA vide notification no G.S.R. 40(E) dated 20th January 2023 substituted form AOC-5. As per revised form AOC-5 following new additional attachments are required:
- Photograph of registered office showing external building and second will be inside office also showing therein at least one director/ KMP who has affixed his/her digital signature to this form.
- Proof of address (Conveyance/Lease deed/ Rent Agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property
- Copies of the utility bills (not older than two months)
- Optional attachment(s), if any