RESERVE BANK OF INDIA (COMMERCIAL BANKS - COMPLIANCE FUNCTION) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/408 DoS.CO.PPG.2/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Commercial Banks - Compliance 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 C. Compliance Policy Chapter III - Scope, Structure and ...

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

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/409 DoS.CO.ARG.3/08.91.021/2026-27 July 31, 2026 Reserve Bank of India (Commercial 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 Concurr...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - DIGITAL PAYMENT SECURITY CONTROLS) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/411 DoS.CO.CSITEG.5/31.01.015/2026-27 July 31, 2026 Reserve Bank of India (Commercial Banks - Digital Payment Security Controls) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Role of the Board A. Board Approved Policies Chapter III - General Controls A. Governance and Management of Security Risks B. Other...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - FRAUD RISK MANAGEMENT) DIRECTIONS, 2026TABLE OF CONTENTSCATEGORY OF BANKAMOUNT INVOLVED IN THE FRAUDLEA TO WHOM COMPLAINT SHOULD BE LODGEDREMARKS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/412 DoS.CO.FMG.6/23.04.001/2026-27 July 31, 2026 Reserve Bank of India (Commercial 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 Warning S...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - INTERNAL AUDIT FUNCTION) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/413 DoS.CO.PPG.7/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Commercial Banks - Internal Audit Function) Directions, 2026 Table of Contents Introduction Chapter I - Preliminary A. Short Title and Commencement B. Applicability Chapter II - Governance and Oversight A. Role of the Board B. Role of the Senior Management Chapter III - Risk-Based Internal Audit Framework A. Policy on Inte...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - STATUTORY AUDIT) DIRECTIONS, 2026TABLE OF CONTENTSSR. NO.ASSET SIZE OF THE BANKMAXIMUM NUMBER OF SCAS / SAS1.42.63.84.12ASSET SIZE OF THE BANK AS ON 31ST MARCH OF PREVIOUS YEARMINIMUM NO. OF FULL-TIME PARTNERS (FTPS) ASSOCIATED WITH THE AUDIT FIRM FOR A PERIOD OF AT LEAST THREE (3) YEARS NOTE 1OUT OF TOTAL FTPS, MINIMUM NO. OF FELLOW CHARTERED ACCOUNTANT (FCA) PARTNERS ASSOCIATED WITH THE AUDIT FIRM FOR A PERIOD OF AT LEAST THREE (3) YEARSMINIMUM NO. OF FULL TIME PARTNERS/ PAID CAS WITH CISA / ISA QUALIFICATION NOTE 2MINIMUM NO. OF YEARS OF AUDIT EXPERIENCE OF THE FIRM NOTE 3MINIMUM NO. OF PROFESSIONAL STAFF NOTE 4542151832181221168

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/414 DoS.CO.ARG.8/08.91.001/2026-27 July 31, 2026 Reserve Bank of India (Commercial 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 / S...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - SUPERVISORY RETURNS) DIRECTIONS, 2026TABLE OF CONTENTSSR. NO.NAME OF RETURNPERIODICITYREFERENCE DATEAPPLICABILITY12345678910111213141516171819202122232425262728293031323334353637PERIODICITYREFERENCE DATETIMELINESR. NO.RETURN NAMEPERIODICITYREFERENCE DATETIMELINE123456789101112

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/415 DoS.CO.DSG.9/33.01.001/2026-27 July 31, 2026 Reserve Bank of India (Commercial Banks - 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 Integrity in Reportin...

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RESERVE BANK OF INDIA (COMMERCIAL BANKS - MISCELLANEOUS) SUPERVISORY DIRECTIONS, 2026TABLE OF CONTENTSPCA MATRIX - PARAMETERS, INDICATORS AND RISK THRESHOLDSPARAMETERINDICATORRISK THRESHOLD 1RISK THRESHOLD 2RISK THRESHOLD 3(1)(2)(3)(4)(5)MANDATORY AND DISCRETIONARY ACTIONSSPECIFICATIONSMANDATORY ACTIONSDISCRETIONARY ACTIONS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/416 DoS.CO.PPG.10/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Commercial Banks - Miscellaneous) Supervisory Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Access to IT Systems Chapter III - Monitoring of End Use of Funds Chapter IV - Prompt Corrective Action Framework Chapter V - Fair Practices ...

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RESERVE BANK OF INDIA (SMALL FINANCE BANKS - COMPLIANCE FUNCTION) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/417 DoS.CO.PPG.11/11.01.005/2026-27 July 31, 2026 Reserve Bank of India (Small Finance Banks - Compliance 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 C. Compliance Policy Chapter III - Scope, Structure ...

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RESERVE BANK OF INDIA (SMALL FINANCE BANKS - DIGITAL PAYMENT SECURITY CONTROLS) DIRECTIONS, 2026TABLE OF CONTENTS

MUMBAI, India, July 31 -- Reserve Bank of India issued the following notification: RBI/DoS/2026-27/420 DoS.CO.CSITEG.14/31.01.015/2026-27 July 31, 2026 Reserve Bank of India (Small Finance Banks - Digital Payment Security Controls) Directions, 2026 Table of Contents Chapter I - Preliminary A. Short Title and Commencement B. Applicability C. Definitions Chapter II - Role of the Board A. Board Approved Policies Chapter III - General Controls A. Governance and Management of Security Risks B. ...

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