Use the event: ADODC_MoveComplete
In the code window click on the left DropDown and select the name of your datacontrol, and in the right DropDown select MoveComplete.
The ADODB.EventReasonEnum returns adRsnMoveNext (value 13) in the variable adReason to identify that the action was MoveNext and the ADODB.EventStatusEnum returns adStatusOK (value 1) in the variable adStatus if the move was successful.
You could also do this by comparing the AbsolutePosition property:
Dim lPrevPos As Long
if ADODC.Recordset("RefNo").Value <> 0 then
lPrevPos = ADODC.Recordset.AbsolutePosition
ADODC.Recordset.MoveNext
if ADODC.Recordset.AbsolutePosition <>lPrevPos then
'repositioned - new record
End If