Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
13th February 2026
Exposure Draft of Guidance Note on Audit of Banks (2026 Edition)
The Auditing and Assurance Standards Board (AASB) of ICAI under the authority of the Council of ICAI brings out the revised edition of "Guidance Note on Audit of Banks" every year to provide detailed guidance to auditors on statutory audit of banks and bank branches. AASB is in the process of bringing out the Guidance Note on Audit of Banks (2026 Edition).

In this regard, AASB has issued the Exposure Draft of the Guidance Note on Audit of Banks (2026 Edition) for public comments. The Exposure Draft is available at the link: https://resource.cdn.icai.org/90929aasb-aps4110-exp-draft.pdf

Invitation to comment

AASB invites comments from various stakeholders on the Exposure Draft.

How to submit Comments

Comments on the Exposure Draft may be submitted through any of the following modes.
Email:

 aasb[at]icai[dot]in
Postal: Secretary, Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector 62,
Noida- 201309, India
Last date for submitting comments on the Exposure Draft is 23rd February 2026.

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