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| Auditing and Assurance Standards Board The Institute of Chartered Accountants of India 13th February 2026 |
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| Exposure Draft of Guidance Note on Audit of Banks (2026 Edition) |
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| 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. |
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| Last date for submitting comments on the Exposure Draft is 23rd February 2026. |
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