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Review of Guidelines - Withdrawal of Circulars

RBI/2023-24/129
DoS.CO.ARG/SEC.11/08.91.001/2023-24

March 01, 2024

The Chairman / Managing Director / Chief Executive Officer,
All Commercial Banks (Excluding RRBs)
All Primary (Urban) Co-operative Banks (UCBs)

Madam / Dear Sir,

Review of Guidelines - Withdrawal of Circulars

Consequent upon review of Circulars issued by the Reserve Bank from time to time, it has been decided to withdraw Circulars listed in the Annex with immediate effect.

Yours faithfully,

(Rajnish Kumar)
Chief General Manager

Encl: As above


Annex

List of Circulars withdrawn

Sl. No. Subject Date Circular No.
1. Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) - Section 31 - Submission of Balance Sheet, Profit & Loss Account and Auditor's Report April 19, 1966 ACD.BR.825/A.11(31)/65/6
2. The Banking Regulation Act, 1949 (As Applicable to Co-operative Societies) - Section 31 - Submission of Balance Sheet, Profit and Loss Account and Auditor's Report May 8, 1967 ACD.BR.1979/A.12(29-31)/66-7
3. Appointment of Statutory Central Auditors for the Year 1970 June 29, 1970 DBOD.No.EFS.1429/C.452(K)-70
4. Appointment of Statutory Central Auditors for the Year 1970 July 1, 1970 DBOD.No.EFS.1451/C.452(K)-70
5. Appointment of Branch Auditors for Indian Branches for the Year 1970 September 19, 1970 DBOD.No.EFS.2065/C.452(K)-70
6. Nationalised Banks - Remuneration of Statutory Central Auditors and Branch Auditors for Audit of Indian Branches for 1970 April 26, 1971 DBOD.No.ARS.367/C.452(K)-71
7. Appointment of Branch Auditors for Indian Branches for the Year 1971 December 15, 1971 DBOD.No.ARS.1132/C.452(K)-71
8. Nationalised Banks - Remuneration of Statutory Central Auditors and Branch Auditors for Audit of Branches for 1971 January 7, 1972 DBOD.No.ARS.18/C.452 (K)-72
9. Appointment of Central Statutory Auditors for the year 1972 June 13, 1972 DBOD.No.ARS.533/C.452(K)-72
10. (i) Discontinuance of Half-Yearly Audit
(ii) Selection of Branches for Annual Audit
May 14, 1973 DBOD.No.ARS.421/C.452(K)-73
11. Standards for Audit Classification of Primary (Urban) Co-operative Banks February 25, 1982 ACD.UBD.120/UB-8(3)-81/82
12. Discontinuance of Half-yearly Audit April 29, 1982 DBOD.No.Ret.BC.45/C.469(F)-82
13. Remuneration Payable to Statutory Central and Branch Auditors of Nationalised Banks December 14, 1984 DBOD.No.App.BC.123/C.452(K)-84
14. Fees Payable for Submitting Long Form Audit Reports (LFARs) by Statutory Central/Branch Auditors of Public Sector Banks June 26, 1986 DBOD.No.App.1275/C.452(K)-86
15. Role of State Co-operative Banks in the Development of Urban Co-operative Banks and Entrusting the Audit of Urban Co-operative Banks to Chartered Accountants July 30, 1988 UBD.P&O.82/UB.23-88/ 89
16. Remuneration Payable to Statutory Central and Branch Auditors of Nationalised Banks March 21, 1989 DBOD.No.App.BC.93/C.452(K)-89
17. DICGC Claims - Certificate to be issued by Statutory Auditors April 17, 1995 DOS.No.BC.4/16.10.001/95
18. Remuneration Payable to Statutory Central Auditors and Branch Auditors for the year 1997-98 January 17, 1998 DBS.No.330/08.92.001/ 97-98
19. Year 2000 (Y2K) Issues - Statutory Audit for the Year 1998-99 May 25, 1998 DBS.No.Y2K.BC/52/35.01.00/98-99
20. Appointment of Statutory Central Auditors for the year 1998-99 January 19, 1999 DBS.ARS.No.383/08.03.003/98-99
21. Year 2000 (Y2K) Issues - Statutory Audit for the Year 1998-99 May 25, 1999 DBS.CO.Y2K.BC.52/35.01.00/98-99
22. DICGC Claims - Certificate to be Issued by Statutory Auditors May 25, 1999 DBS.ARS.No.790/08:91:001/98-99
23. Assessment of Auditors' Performance for 1998-99 June 11, 1999 DBS.ARS.No.850/08:91:011/98-99
24. Introduction of Half-yearly Review of Accounts of Public Sector Banks May 17, 2001 DBS.ARS.No.BC.13/08.91.001/2000-01
25. Introduction of Half-yearly Review of Accounts of Public Sector Banks October 25, 2001 DBS.ARS.No.BC.4/08.91.001/2001-02
26. Introduction of Half Yearly Review of Accounts of Public Sector Banks November 5, 2001 DBS.ARS.No.BC.6/08.91.001/2001-02
27. Inspection under Section 35 of the Banking Regulation Act, 1949 (As Applicable to Co-op. Societies) - Comment on Quality of Audit January 25, 2003 UBD.No.BSD.IP.RO.13/12.05.01/2002-03
28. Half yearly / Quarterly Review of Accounts of Public Sector Banks June 5, 2003 DBS.ARS.No.BC.17/08.91.001/2002-03
29. Guidelines for Consolidated Accounting and other Quantitative Methods to Facilitate Consolidated Supervision - Audit of Consolidated Financial Statements July 8, 2003 DBS.ARS.No.BC.2/08.92.001/2002-03
30. Assessment of Auditors' Performance for 2002-03 August 20, 2003 DBS.ARS.No.122/08.91.011/2003-04
31. Appointment of Statutory Central Auditors of Associate Banks of SBI - Payment of Fees for Certifying Data for the Preparation of CFS of SBI Group April 20, 2004 DBS.ARS.No.BC.10/08.92.001/2003-04
32. Terms and Conditions of Appointment of Statutory/ Concurrent/ Internal Auditors - Implementation of the Recommendations of the Committee on Legal Aspects of Bank Frauds and the Recommendations of the High Level Group Set up by the Central Vigilance Commission (CVC) August 27, 2004 DBS.ARS.No.BC.4/08.91.001/2004-05
33. Half yearly / Quarterly Review of Accounts of Public Sector Banks September 23, 2015 DBS.ARS.No.BC.5/08.91.001/2015-16
34. Half yearly / Quarterly Review of Accounts of Public Sector Banks July 28, 2016 DBS.ARS.No.BC.2/08.91.001/2016-17

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