'Guidelines for Appointment of Statutory Central Auditors (SCAs)/ Statutory Auditors (SAs) of Commercial Banks (excluding RRBs), UCBs and NBFCs (including HFCs)' will be applicable for financial year 2021-22 and onwards.
source https://economictimes.indiatimes.com/industry/banking/finance/banking/rbi-issues-guidelines-for-appointment-of-statutory-auditors-of-banks-nbfcs/articleshow/82270246.cms
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