Section 30 of BRA : Section 30: Audit
BRA
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Explanation using Example
Imagine a scenario where ABC Bank, a banking company operating in India, is preparing its annual financial statements. According to Section 30(1) of the Banking Regulation Act, 1949, the bank's balance-sheet and profit and loss account must be audited by a qualified auditor.
Before ABC Bank can appoint a new auditor or re-appoint its current auditor, as per Section 30(1A), it must seek the prior approval of the Reserve Bank of India (RBI). This ensures that the auditor meets the central bank's requirements and standards for auditing a banking institution.
Suppose the RBI suspect...
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