The Institute of Chartered Accountants of India (ICAI) has released the Guidance Note on Audit of Banks (2025 Edition) on February 18, 2025. This document includes a foreword and preface, the main text of the guidance note, and appendices covering statutory central audit and bank branch audit. It also contains relevant master circulars, master directions, and notifications issued by the Reserve Bank of India (RBI). The guidance note aims to provide detailed instructions and standards for auditing banks, ensuring compliance with regulatory requirements and best practices in the banking sector.
Guidance Note on Audit of Banks (2025 Edition):
Foreword and Preface of Past Years
Text of Guidance Note on Audit of Banks (2025 Edition)
Appendices of the Guidance Note on Audit of Banks (2025 Edition)
Appendices of Section A – Statutory Central Audit of Guidance Note on Audit of Banks (2025 Edition)
Appendices of Section B – Bank Branch Audit of Guidance Note on Audit of Banks (2025 Edition)
Text of Relevant Master Circulars Issued by the RBI
List of Relevant Master Circulars Issued by the RBI
Text of Relevant Master Directions Issued by the RBI
List of Relevant Master Directions Issued by the RBI
Master Directions (Part-1 , Part-2)
Text of Relevant Notifications, FAQs and General Circulars
List of Relevant Notifications, FAQs and General Circulars
Notifications, FAQs and General Circulars
The Announcement can be accessed at: https://www.icai.org/post/guidance-note-on-audit-of-banks-2025-edition-details
