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    <description>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&#039;s satisfaction with that reply, steps taken by the company, and a verification signed by the auditor with attachments.</description>
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