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Clarification on prohibition of simultaneously undertaking Concurrent Audit and Quarterly Review of the same Bank.
April, 03rd 2014

Since queries are being received from members at large on the issue, it is accordingly hereby clarified that concurrent audit and the assignment of quarterly review of the same Bank cannot be undertaken simultaneously as the concurrent audit being a kind of internal audit and the quarterly review being a kind of statutory audit undertaken simultaneously are prohibited under the provisions of ‘Guidance Note on Independence of Auditors’ .

 
 
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