RESERVE BANK OF INDIA (ALL INDIA FINANCIAL INSTITUTIONS - SUPERVISORY RETURNS) DIRECTIONS, 2026TABLE OF CONTENTSSR. NO.NAME OF RETURNPERIODICITYREFERENCE DATE12345678910111213 14 15 16 17PERIODICITYREFERENCE DATETIMELINESR. NO.RETURN NAMEPERIODICITYREFERENCE DATETIMELINE123456

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/458 DoS.CO.DSG.52/33.01.001/2026-27 July 31, 2026 Reserve Bank of India (All India Financial Institutions - Supervisory Returns) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Role of the Board and Senior Management B. Data Architecture and IT Infrastructure C. Accuracy and Inte...

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RESERVE BANK OF INDIA (ALL INDIA FINANCIAL INSTITUTIONS - FRAUD RISK MANAGEMENT) DIRECTIONS, 2026TABLE OF CONTENTSAMOUNT INVOLVED IN THE FRAUDLEA TO WHOM COMPLAINT SHOULD BE LODGEDBELOW ₹6 CRORESTATE / UNION TERRITORY (UT) POLICE₹6 CRORE AND ABOVECENTRAL BUREAU OF INVESTIGATION (CBI)

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/457 DoS.CO.FMG.51/23.04.001/2026-27 July 31, 2026 Reserve Bank of India (All India Financial Institutions - Fraud Risk Management) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Governance Structure for Fraud Risk Management Chapter III - Early Detection of Frauds - Framework fo...

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RESERVE BANK OF INDIA (REGIONAL RURAL BANKS - MISCELLANEOUS) SUPERVISORY DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/455 DoS.CO.PPG.49/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Regional Rural Banks - Miscellaneous) Supervisory Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Fair Practices Code for Lenders - Charging of Interest Chapter III - Frauds in Loans and Advances Chapter IV - Repeal and Other Provision...

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RESERVE BANK OF INDIA (REGIONAL RURAL BANKS - FRAUD RISK MANAGEMENT) DIRECTIONS, 2026TABLE OF CONTENTSAMOUNT INVOLVED IN THE FRAUDLEA TO WHOM COMPLAINT SHOULD BE LODGEDBELOW ₹6 CRORESTATE / UT POLICE₹6 CRORE AND ABOVECENTRAL BUREAU OF INVESTIGATION (CBI)

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/454 DoS.CO.FMG.48/23.04.001/2026-27 July 31, 2026 Reserve Bank of India (Regional Rural Banks - Fraud Risk Management) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Governance Structure for Fraud Risk Management Chapter III - Early Detection of Frauds - Framework for Early Warn...

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RESERVE BANK OF INDIA (RURAL CO-OPERATIVE BANKS - STATUTORY AUDIT) DIRECTIONS, 2026TABLE OF CONTENTSASSET SIZE OF BANK AS ON MARCH 31 OF PREVIOUS FINANCIAL YEARMINIMUM NUMBER OF FULL-TIME PARTNERS (FTPS) ASSOCIATED WITH THE FIRM FOR A PERIOD OF AT LEAST THREE YEARS (NOTE 1)OUT OF TOTAL FTPS, MINIMUM NUMBER OF FELLOW CHARTERED ACCOUNTANT (FCA) PARTNER(S) ASSOCIATED WITH THE AUDIT FIRM FOR A PERIOD OF AT LEAST THREE YEARSMINIMUM NUMBER OF FTPS / PAID CAS WITH CISA / ISA / DISA QUALIFICATION (NOTE 2)MINIMUM NUMBER OF YEARS OF AUDIT EXPERIENCE OF THE AUDIT FIRM (NOTE 3)OUT OF (5), MINIMUM NUMBER OF YEARS OF STATUTORY AUDIT EXPERIENCE IN STCBS / CCBS (NOTE 3)MINIMUM NUMBER OF PROFESSIONAL STAFF (NOTE 4)(1)(2)(3)(4)(5)(6)(7)

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/452 DoS.CO.ARG.46/08.91.001/2026-27 July 31, 2026 Reserve Bank of India (Rural Co-operative Banks - Statutory Audit) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Role of the Board and Senior Management Chapter III - Guidelines for Appointment A. Guidelines for Selection of Br...

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RESERVE BANK OF INDIA (LOCAL AREA BANKS - CONCURRENT AUDIT) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/445 DoS.CO.ARG.39/08.91.021/2026-27 July 31, 2026 Reserve Bank of India (Local Area Banks - Concurrent Audit) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Role of the Board and Senior Management Chapter III - Guidelines for Concurrent Audit A. Coverage B. Appointment of Concur...

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RESERVE BANK OF INDIA (LOCAL AREA BANKS - STATUTORY AUDIT) DIRECTIONS, 2026TABLE OF CONTENTSSR. NO.ASSET SIZE OF THE BANKMAXIMUM NUMBER OF SCAS / SAS1.42.63.84.12ASSET SIZE OF BANK AS ON 31ST MARCH OF PREVIOUS YEARMINIMUM NO. OF FULL-TIME PARTNERS (FTPS) ASSOCIATED WITH THE FIRM FOR A PERIOD OF AT LEAST THREE (3) YEARS (NOTE 1)OUT OF TOTAL FTPS, MINIMUM NO. OF FELLOW CHARTERED ACCOUNTANT (FCA) PARTNERS ASSOCIATED WITH THE FIRM FOR A PERIOD OF AT LEAST THREE (3) YEARSMINIMUM NO. OF FULL TIME PARTNERS / PAID CAS WITH CISA / ISA QUALIFICATION (NOTE 2)MINIMUM NO. OF YEARS OF AUDIT EXPERIENCE OF THE FIRM (NOTE 3)MINIMUM NO. OF PROFESSIONAL STAFF (NOTE 4)

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/448 DoS.CO.ARG.42/08.91.001/2026-27 July 31, 2026 Reserve Bank of India (Local Area Banks - Statutory Audit) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Role of the Board and Senior Management Chapter III - Guidelines for Appointment A. Number of Statutory Central Auditors /...

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RESERVE BANK OF INDIA (LOCAL AREA BANKS - MISCELLANEOUS) SUPERVISORY DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/450 DoS.CO.PPG.44/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Local Area Banks - Miscellaneous) Supervisory Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Fair Practices Code - Charging of Interest Chapter III - Inoperative Accounts / Unclaimed Deposits Chapter IV - Fraud Prevention Measures A. ...

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RESERVE BANK OF INDIA (RURAL CO-OPERATIVE BANKS - FRAUD RISK MANAGEMENT) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/451 DoS.CO.FMG.45/23.04.001/2026-27 July 31, 2026 Reserve Bank of India (Rural Co-operative Banks - Fraud Risk Management) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Governance Structure for Fraud Risk Management Chapter III - Framework for Early Warning Signals for Detecti...

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RESERVE BANK OF INDIA (NON-BANKING FINANCIAL COMPANIES - INTERNAL AUDIT FUNCTION) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/464 DoS.CO.PPG.58/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Non-Banking Financial Companies - Internal Audit Function) Directions, 2026 Table of Contents Introduction Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Governance and Oversight A. Role of the Board B. Role of the Senior Management Chapter III - Risk-Based Internal Au...

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