MCA Form Guide
ADT-4 — Auditor's Report of Fraud
Quick answer: Filed by an auditor who detects fraud or suspected fraud in the company. Must be filed with the Central Government within 2 days of the auditor forming that opinion. Within 2 days of the auditor forming an opinion that fraud exists. ₹1 lakh to ₹25 lakh on auditor for failure to report. Criminal liability under Section 143(12).
Quick answer
This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. Statutory auditors who detect fraud or suspected fraud involving amounts above the prescribed threshold (₹1 crore for government reporting). For most founders, the fastest way to stay compliant is to map the filing trigger, gather the documents once, and then submit with the correct digital sign-off.
Who must file
Statutory auditors who detect fraud or suspected fraud involving amounts above the prescribed threshold (₹1 crore for government reporting).
When to file
Within 2 days of the auditor forming an opinion that fraud exists.
Penalty note
₹1 lakh to ₹25 lakh on auditor for failure to report. Criminal liability under Section 143(12).
Filing portal
MCA portal at the official government filing system.
Evidence checklist
The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
How to file
- 1
Confirm whether ADT-4 is the correct filing for the event you are handling and that it matches the compliance filing trigger.
- 2
Collect the supporting records that match ADT-4: The exact record set depends on the filing event, but the portal submission usually needs clear source documentation.
- 3
Prepare the form in the MCA portal, validate the entries against the company records, and make any final corrections before signing.
- 4
Upload the signed form, pay the applicable fee, and save the SRN and acknowledgement for audit tracking.
- 5
Store the filing evidence with your statutory records so the next cycle is faster and easier to review.
What this form is used for
Filed by an auditor who detects fraud or suspected fraud in the company. Must be filed with the Central Government within 2 days of the auditor forming that opinion. This filing is tied to a defined statutory trigger. The safest approach is to confirm the trigger first, then assemble the evidence before you log into the portal. The purpose is usually either annual disclosure, a one-off event filing, or a statutory update tied to corporate records or regulatory reporting.
FAQ and compliance context
Who usually files ADT-4?
Statutory auditors who detect fraud or suspected fraud involving amounts above the prescribed threshold (₹1 crore for government reporting).
What is the deadline for ADT-4?
Within 2 days of the auditor forming an opinion that fraud exists.
What happens if ADT-4 is filed late?
₹1 lakh to ₹25 lakh on auditor for failure to report. Criminal liability under Section 143(12).
Can the filing be tracked after submission?
Yes. Keep the SRN, acknowledgement, and final uploaded PDF in your records for audit and ROC follow-up.
Is ADT-4 a one-time or recurring filing?
This is a one-time filing tied to a specific corporate event. Once the event has occurred and the form is filed, it does not need to be refiled each year.
Which law or rule requires ADT-4?
Section 143(12), Companies Act 2013; Rule 13, Companies (Audit and Auditors) Rules 2014
Why this one matters
Use this guide as a starting point, then map the filing to the exact company event so you do not file the wrong form.
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