Webform ADT-4 is filed with the Central Government to report a suspected fraud identified by a company’s auditor. It is governed by Section 143(12) of the Companies Act, 2013 read with Rule 13 of the Companies (Audit and Auditors) Rules, 2014.

If an auditor (including a Practising Company Secretary or Practising Cost Accountant acting in an auditing capacity), in the course of performing their duties, has reason to believe that an offence of fraud involving a prescribed amount is being or has been committed in the company by its officers or employees, the auditor must report the matter to the Central Government in webform ADT-4.

Who Should File ADT-4 / When is it Filed

The auditor of the company (statutory auditor, or a Practising CS/Practising Cost Accountant performing an auditing role) must file ADT-4 where the estimated amount involved in the suspected fraud is ₹1 crore or above, and lesser amounts are reported to the Audit Committee/Board instead, as per the applicable threshold rules.

Important Checkpoints Before Filing

  • No mandatory data field should be left blank; required supporting documents must be attached in the specified format
  • The user filing the form must be registered as a Professional User on the MCA portal
  • The Membership/certificate of practice number of the certifying professional must be valid as per the relevant database, and the professional must not be debarred by the BO Admin (All India)
  • Dates entered must be on or before the system date and on or after the date of incorporation
  • The DSC attached must be registered on the MCA portal against the Membership number provided
  • The signing authority must hold a valid, non-expired, non-revoked DSC and a valid Membership number
  • The SRNs of Form ADT-1 and Form CRA-2 quoted must be valid, approved, and associated with the CIN
  • The amount entered in field 10 (“Estimated amount involved in suspected fraud”) must be ₹1 crore or above
  • If field space is insufficient, additional details may be furnished as an optional attachment

Step-by-Step Filing Process

  1. Login to MCA portal → MCA Services → Company e-Filing → Approval Services (ROC/RD/HQ)
  2. Access “ADT-4 – Report to the Central Government”
  3. Enter/search CIN
  4. Fill up the application, detailing the nature and estimated amount of the suspected fraud
  5. Optionally save as draft
  6. Submit the webform and note the SRN
  7. Affix DSC
  8. Upload the DSC-affixed PDF on MCA portal within 15 days of SRN generation (otherwise the SRN is cancelled)
  9. Receive acknowledgement

Signing Requirements

  • Digitally signed by the reporting auditor (or Practising CS/Practising Cost Accountant, as applicable), holding a valid, non-expired, non-revoked DSC and Membership number

Fee Structure

The Instruction Kit marks the fee-rules section as not applicable — no filing fee is prescribed for ADT-4.

Processing Mode

Webform ADT-4 is processed in Non-STP mode — every filing is reviewed manually by the Central Government’s office.

Frequently Asked Questions (FAQs)

Q1. Who is required to file ADT-4? The company’s auditor (including a Practising CS or Practising Cost Accountant performing an auditing role) who has reason to believe a reportable fraud is being or has been committed.

Q2. What is the monetary threshold for filing ADT-4? The estimated amount involved in the suspected fraud must be ₹1 crore or above.

Q3. Which other webform SRNs must be quoted in ADT-4? Valid, approved SRNs of Form ADT-1 and Form CRA-2, associated with the CIN.

Q4. Is there a filing fee for ADT-4? No — the Instruction Kit marks the fee-rules section as not applicable.

Q5. Is ADT-4 processed automatically? No, it is always processed in Non-STP mode with manual review.

Disclaimer

This article is based on the official Instruction Kit for webform ADT-4 published by the Ministry of Corporate Affairs (MCA), Government of India. While every effort has been made to ensure accuracy, the content is intended for general guidance purposes only. MCA forms, rules, and fee structures are subject to change through amendments to the Companies Act, 2013 or notifications issued thereunder.

In case of any inconsistency or doubt, readers are advised to refer to the official MCA access page for ADT-4 and resources available on the MCA website.