RBI | Guidelines for Appointment of Statutory Central Auditors, Statutory Auditors of Commercial Banks, UCBs and NBFCs

Devangi Singh , Last updated: 07 May 2021  
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I. Introduction These Guidelines provide necessary instructions for appointment of Statutory Central Auditors (SCAs), Statutory Auditors (SAs), the number of auditors, their eligibility criteria, tenure and rotation, etc. while ensuring the independence of auditors. The Guidelines have been

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