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Articles by CA Pardeep Tayal

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Advances Audit in Bank Branch - What the Regulations Say That Practice Often Misses

Advances Audit in Bank Branch - What the Regulations Say That Practice Often Misses

Posted by CA Pardeep Tayal 06 April 2026 787 Views

A practical guide to bank branch audit of advances under RBI IRAC 2025 and ICAI Guidance Note 2026. Learn key NPA classification rules, CBS manipulation risks, provisioning triggers and critical audit red flags every auditor must check.



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