Notice of Address at which books of accounts are kept in AOC‑5

If Board of Direc­tors decides to keep Books of Accounts any oth­er place than reg­is­tered office, Inti­mate ROC in AOC‑5. Form AOC‑5 is avail­able for fil­ing from 17^th Jan­u­ary, 2015. eForm AOC‑5 is required to be filed pur­suant to Sec­tion 128 of the Com­pa­nies Act 2013.

Sec­tion 128 of Com­pa­nies Act 2013:

(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 gives 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.

Every com­pa­ny must keep prop­er books of account with respect to:

• All sums of mon­ey received and expend­ed by the com­pa­ny and the mat­ters in respect of which the receipt and expen­di­ture take place;
• all sales and pur­chas­es of goods by the company;
• the assets and lia­bil­i­ties of the com­pa­ny; and
• in the case of a com­pa­ny engaged in pro­duc­tion, pro­cess­ing, man­u­fac­tur­ing or min­ing activ­i­ties, such par­tic­u­lars relat­ing to uti­liza­tion of mate­r­i­al or labor or oth­er items of cost as may be pre­scribed by the Cen­tral Gov­ern­ment, pro­vid­ed the Cen­tral Gov­ern­ment so directs to any such class of com­pa­nies or any par­tic­u­lar company.

If the Board of Direc­tors decides by pass­ing the res­o­lu­tion to keep all or any of the books of account at any oth­er place in India besides the reg­is­tered office then, the com­pa­ny shall, with­in sev­en days of pass­ing the Board Res­o­lu­tion, file this form giv­ing full address of that oth­er place in form AOC‑5.

Ear­li­er eForm as per Com­pa­nies Act, 1956 was 23AA