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Announcement regarding Request for Suggestions on Revision of the Guidance Note on Audit of Banks.
August, 23rd 2013

1.   The Guidance Note on Audit of Banks, brought out by the Auditing & Assurance Standards Board (AASB) of the ICAI is an important publication providing comprehensive guidance to the members carrying out audits of banks and bank branches. Improving the quality of audit of banks is one of the prime objectives of the Guidance Note. The last edition of the Guidance Note was brought out in March 2013. The complete text of the 2013 Guidance Note can be accessed at the link:

2.   The Board has constituted a group of experts to thoroughly revise the said publication and bring out its 2014 edition. As a part of its initiatives to involve a cross section of stakeholders/ users of the work of the auditors, the Board takes this opportunity to request all the interested readers, including readers other than ICAI’s members, to kindly send their suggestions on issues that the Board may consider in improving further coverage, the audit guidance, or any other aspect of the Guidance Note.

3.   Interested readers can send their suggestions to The last date for sending the suggestions is 15th September 2013.

4.   Readers are also requested to mention their complete contact details in the suggestions sent by them. Kindly do not mention the name of the concerned bank and/ or the members of ICAI/ audit firm in raising any issues/ citing any instances of bank audits that you would like to send as a part of your suggestions. The Board will deal with the suggestions so received as it deems fit. It would not, however, be possible for the Board to respond to any further communications from the senders as to the status of their respective suggestions. 

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