Form ADT 4 i.e. Reporting to fraud etc. to Central Govt.

[CS Alpesh Dhandhlya]

Dear Experts,

It is provided that the fraud etc. found by Auditor and/or Secretarial Audit during the course of their Audit is required to be reported to the Central Govt. alongwith reply of Board/committee.

However, in Form ADT 4, only the name of the chartered accountant is mentioned and there is no details about the Secretarial Auditor/PCS, hence how the PCS can report the same.

Members are requested to comment thereupon whether the said Form need to be corrected or new form is yet to be prescribed...