Guidance Note on Audit of Banks (2026 Edition)

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CA. Shivesh Khandelwaal | Published on: 25-03-2026 | 1 min read

Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
16th March, 2026

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 releasing the Guidance Note on Audit of Banks (2026 Edition).

Please click here to download the Guidance Note.

About the Author

Written by CA. Shivesh Khandelwaal â€¢ 25-03-2026

CA. Shivesh Khandelwaal is a practicing Chartered Accountant experienced in accounting automation, compliance management, and audit support. He has worked with trading and distribution businesses to improve inventory visibility and financial reporting. His articles focus on real-world applicability.

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Guidance Note on Audit of Banks (2026 Edition)

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