Companies Act · source-checked form guide
ADT-4: auditor report of fraud to Central Government
The auditor reports a qualifying suspected fraud through the prescribed electronic route; the report must identify the basis, people, amount, records and Board/Audit Committee response.
Which version and who acts?
2025 substituted form and electronic filing requirement effective 14 July 2025.
Auditor under section 143(12), including applicable cost/secretarial-audit provisions; no actual allegation is made here.
G.S.R.359(E), physical PDF p18, Rule 13(2)(d) substitution and omission of (e)/(f); ADT-4 pp27–30.
Completed field illustration
Fictional example — not for filing. Wholly fictional: on 1 August 2026 an auditor identifies a suspected ₹1.20 crore diversion through duplicate vendor invoices. It is reported to the Board on 2 August, the response arrives on 1 September and the draft Government report is dated 10 September.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company details | SYNTHETIC-CIN-01; deliberately not a valid CIN; Aurelia Demonstration Private Limited (fictional) |
| Auditor particulars | Example Learning & Co (fictional firm); no real FRN, PAN or membership asserted |
| Fraud particulars | Suspected duplicate vendor invoices and diversion: ₹1,20,00,000; accounts-payable process, Delhi office. |
| Period / discovery | Transactions assumed April–July 2026; knowledge obtained 01/08/2026. |
| Persons involved | Fictional employee A and vendor B; no real person or entity accused. |
| Basis / evidence | Invoice comparison, bank-payment reconciliation and purchase-order exceptions; not an adjudicated finding. |
| Board/Audit Committee report and response | Report 02/08/2026; response received 01/09/2026 disputing authorisation and proposing independent investigation. |
| Auditor observations | Response does not resolve duplicate payment evidence; investigation remains open. |
| Attachments and verification | Retain initial report, response and supporting papers specified by the source. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- ₹1,20,00,000 exceeds the individual ₹1 crore Rule 13(1) threshold; aggregate unrelated smaller incidents cannot automatically be combined as one qualifying fraud.
- Initial report occurs one day after knowledge, within the two-day limit; 1 September is 30 days after 2 August and 10 September is nine days after response.
- From 14 July 2025, Rule 13(2)(d) requires electronic ADT-4; the deleted registered-post/email/letterhead clauses must not be taught as the current route.
Prepare, submit and retain the evidence
- Apply the individually-qualifying amount test and report to Board/Audit Committee immediately, within two days, seeking response within 45 days.
- On response, forward the report and comments within 15 days; if no response within 45 days, forward with the prescribed no-response note.
- Use electronic ADT-4 and actual evidence. For below-threshold cases follow the separate Board/Audit Committee reporting and Board-report disclosure rules.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- G.S.R.359(E), physical PDF p18, Rule 13(2)(d) substitution and omission of (e)/(f); ADT-4 pp27–30.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Audit Rules 13(1)–(5), current consolidated text including 2025 electronic-channel change: ₹1 crore individual test and 2/45/15-day sequence.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.