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 (2025 Edition).

In this regard, AASB has issued the Exposure Draft of the Guidance Note on Audit of Banks (2025 Edition) for public comments. The Exposure Draft is available at the link: https://resource.cdn.icai.org/84176aasb67871.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.

Last date for submitting comments on the Exposure Draft is 05th February 2025.