Auditor report on suspected company fraud must detail offenses, suspects, amounts, board responses, and attachments. Form ADT-4 requires the auditor to report suspected fraud under sub section (12) of section 143 by supplying company and auditor identification, location of suspected offence, a full description and basis of suspicion with supporting documents, period and estimated amount involved, particulars of suspected officers (including DIN/PAN), dates and gist of Board/Audit Committee communication, the auditor's satisfaction with that reply, steps taken by the company, and a verification signed by the auditor with attachments.