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ICAI - Criteria for allocation of Statutory Auditors
August, 10th 2009

I    New firms to be empanelled from the list of audit firms whose Chartered Accountants should have Diploma in Information and System Accounting (DISA) qualification.
 
II    Selection for new audit firms to be made only from category III and from category IV SP upto 20% of the total requirement in respect of vacancies.
 
III    Re-appointment of on-going existing audit firms as SCA and SBA if they are in the list of ICAI.
 
IV    Partnership firms having a minimum of two Chartered Accountants as partners, of whom at least one should be a full time partner, and the firm or at least one of the partners having a minimum of 5 years experience of bank audit.

V    Audit firms that have served as SCA in one RRB consecutively for 3 years to be rested for two years.
 
VI    Audit firms that have served as SBA (Statutory Branch Auditor) in one RRB consecutively for 4 years to be rested for two years.
 
VII    Audit firms having experience of bank audit not less than 5 years to be considered.
 
VIII    A panel of 2 firms as stand-by for SCA and 2 firms as stand-by for SBA of each of the RRBs is being prepared and provided to RRBs after GOI approval.

IX    Sole proprietorship firms to be considered as SBA , to the extent of 20% of the total requirement. 

 
 
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