SubstitutionHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 3)COMPANIES_ACT_2013 · Section 143(12) / Form ADT-4
Mandatory Electronic Auditor Fraud Reporting in Form ADT-4 on MCA V3
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Auditors submitted fraud reports physically or via postal letterhead to MCA.
New PositionAmended
Rule 13(2) substituted: all fraud reporting under Section 143(12) must be submitted electronically in Form ADT-4; physical/postal submissions discontinued.
Affected Syllabus Chapters
corporate-and-economic-laws
the-companies-act-2013
Code: the-companies-act-2013
Authority Document Reference
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