Director’s Report for a Small Company / OPC – Abridged Format (Word & PDF)

Director’s Report for a Small Company / OPC — Abridged Format (Rule 8A)

A ready abridged Board’s (Directors’) Report for a small company or one person company, drafted to the reduced disclosures allowed under Rule 8A of the Companies (Accounts) Rules, 2014. Download the editable Word file or the fillable PDF. Format under the Companies Act, 2013.

DOCDownload Word (.docx)Editable — replace the bracketed fields PDFDownload fillable PDFType into the form fields and print

Who can use the abridged report

Every company must attach a Board’s Report to its financial statements under Section 134. A small company (Section 2(85): paid-up capital up to ₹4 crore and turnover up to ₹40 crore) and a one person company may prepare an abridged report under Rule 8A, with a shorter list of disclosures than a full report. It is signed by the directors and filed with the ROC as part of the annual accounts (Form AOC-4).

What the abridged report must contain (Rule 8A)

  • Web address where the annual return is placed (Section 92(3)).
  • Number of board meetings held during the year.
  • Directors’ Responsibility Statement under Section 134(5).
  • Details of frauds reported by the auditor under Section 143(12).
  • Board’s comments on any qualification or adverse remark in the auditor’s report.
  • State of the company’s affairs and a financial summary / highlights.
  • Material changes and commitments after the year-end affecting financial position.
  • Directors and KMP appointed or resigned during the year.
  • Significant and material orders of regulators, courts or tribunals.
  • Particulars of related-party contracts in e-Form AOC-2 (this one full-report item is retained under Rule 8A(2)).
Recent changes reflected: MGT-9 (extract of annual return) is no longer attached — only the web link of the annual return is given (FY 2020-21 onwards); and AOC-2 is now the revised e-Form (effective 14 July 2025). General format only, not legal advice — confirm the current MCA form before filing.

A small company may omit

The abridged report may leave out conservation of energy and technology absorption; the formal annual board evaluation; loans, guarantees and investments under Section 186; independent-director declarations and the nomination & remuneration policy; and the risk-management and CSR statements — these apply to larger companies, not to a small company or OPC.

Related templates & tools

Board Resolution GeneratorBoard resolutions for adoption of accounts and the report. Company Secretarial Registers (Excel)Members, directors, charges and more, as ready registers. Board Resolution – Bank AccountFormat to open a company account and authorise signatories.

Director’s Report for a Small Company / OPC – FAQs

Is a director’s report mandatory for a small company or OPC?

Yes. Every company must attach a Board’s Report under Section 134, but a small company and OPC may file an abridged report under Rule 8A with reduced disclosures.

What is a small company for this purpose?

Under Section 2(85), a small company has paid-up capital up to ₹4 crore and turnover up to ₹40 crore (and is not a public or holding/subsidiary company).

Do I still need to attach MGT-9?

No. From FY 2020-21 the extract of the annual return (MGT-9) is not attached to the Board’s report; only the web link of the annual return is given.

Is AOC-2 still required in an abridged report?

Yes. Rule 8A(2) retains the AOC-2 disclosure of related-party contracts; the revised e-Form AOC-2 applies from 14 July 2025.

Who signs the report?

It is signed by the directors (or the sole director of an OPC) and forms part of the annual accounts filed with the ROC in Form AOC-4.

Want your annual ROC filing done for you?

My Cloud Accountant prepares the director’s report, AOC-4 and MGT-7/7A, and the full annual compliance for private limited companies and OPCs. Talk to us »

Format current as of July 2026. General information only, not legal advice.

Scroll to Top