Internal Audit Standards Board
The Institute of Chartered Accountants of India


Exposure Draft-Manual on Concurrent Audit of Banks

The Internal Audit Standards Board of The Institute of Chartered Accountants of India (ICAI) invites comments on the following exposure draft of Manual on Concurrent Audit Banks:

Last Date for Submitting Comments is October 24, 2025. Comments are most helpful if they indicate relevant paragraph number, a clear rationale and, where applicable, provide a suggestion for alternative wording.

(Submission links given in the above-mentioned files and can be viewed after downloading the same)

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