Company · Annual rhythm
Our books of account aren't at the registered office — do we tell anyone?
The short answer
Books of account do not have to sit at the registered office — but once the board decides to keep them elsewhere, you must file AOC-5 notifying the ROC of that address. Section 128(1) of the Companies Act permits maintenance at another location, subject to this disclosure. Skipping the filing leaves the company non-compliant on a basic statutory requirement.
What gets filed with MCA
Notice of the address where books of account are maintained, after a board decision
Section 128(1) proviso, Companies Act 2013
The sequence
- 1Board resolution deciding where books of account will be maintained
- 2Ensure the chosen address can house the books as required under Section 128
- 3File AOC-5 on the MCA portal with the notice of that address
- 4Update internal records and inform auditors of the maintenance location
Do it with us — or check it yourself first
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Questions founders actually ask
Can we keep books outside the registered office?
Yes. Section 128(1) allows books to be maintained at a place other than the registered office, provided the board approves and AOC-5 is filed.
When do we file AOC-5?
After the board passes a resolution deciding the address where books will be kept — file the notice promptly on the MCA portal.
What if we move the books again?
A fresh board decision and a new AOC-5 filing are needed whenever the maintenance address changes.
Reviewed by Harun Raaj, Chartered Accountant
Founder, Harun Raaj & Associates. Last verified 2026-08-24 against MCA V3 records and ICSI reference material. Form-level deadlines and penalties live on the linked form pages and update there.