ICAI – Guidance Note on Audit of Banks (2026 Edition)
ICAI – Guidance Note on Audit of Banks (2026 Edition)
The Auditing and Assurance Standards Board (AASB) of the Institute of Chartered Accountants of India (ICAI), under the authority of the ICAI Council, issues the revised edition of the “Guidance Note on Audit of Banks” annually. This publication provides comprehensive guidance to auditors conducting statutory audits of banks and bank branches.
The AASB is pleased to release the Guidance Note on Audit of Banks (2026 Edition).
| Guidance Note on Audit of Banks (2026 Edition) |
| A. Foreword and Preface of Past Years B. Text of Guidance Note on Audit of Banks (2026 Edition) C. Appendices of the Guidance Note on Audit of Banks (2026 Edition) Appendices of Section A – Statutory Central Audit of Guidance Note on Audit of Banks (2026 Edition) Appendices of Section B – Bank Branch Audit of Guidance Note on Audit of Banks (2026 Edition) D. Text of Relevant Master Circulars Issued by the RBI List of Relevant Master Circulars Issued by the RBI Master Circulars E. Text of Relevant Master Directions Issued by the RBI List of Relevant Master Directions Issued by the RBI Master Directions F. Text of Relevant Notifications, FAQs and General Circulars List of Relevant Notifications, FAQs and General Circulars Notifications, FAQs and General Circulars |
Read More Updates on ICAI
