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 Draft Bank Branch Auditors' Panel (MEF) for the year 2025-26
 Commencement of Live Virtual Classes for the students of CA Intermediate course appearing in September 2026/ January 2027/ May 2027 Examinations
 IMPORTANT ANNOUNCEMENT - Information Systems Audit - Assessment Test (ISA - AT), 7th February 2026
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 Inviting nomination for ICAI 40 under 40:CA Business Leader Award in association with ZEE Business.
 Limit on Number of Tax Audits (effective from 1.4.2026)

Revised Formats of Statutory Auditor’s Report for Urban Cooperative Banks
January, 31st 2018
FOR THE ATTENTION OF THE MEMBERS
Revised Formats of Statutory Auditor’s Report for Urban Cooperative Banks 


The Auditing and Assurance Standards Board of ICAI is issuing the following revised formats of the statutory auditor’s report for urban cooperative banks (UCBs). These formats have been developed by the Board in consultation with the RBI and the same have also been accepted by the RBI.

1 Illustrative Format of Independent Auditor’s Report for Multi State Urban Cooperative Bank (Unmodified Opinion) Please click here to download
2 Illustrative Format of Independent Auditor’s Report for Maharashtra State Urban Cooperative Bank (Unmodified Opinion) Please click here to download


The members undertaking statutory audits of UCBs are advised to adhere to these formats while issuing the auditor’s report. 

Chairman, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
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