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RBI revises format of Long Form Audit Report (LFAR) of Banks from FY 20-21 onwards

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RBI vide Circular dated September 05, 2020 revised format of LFAR (Long Form Audit Report), as mentioned below:

  1. Annex i for Statutory Central Auditors (SCA)
  2. Annex ii for Branch Auditors
  3. An Appendix as part of Annex ii for the specialized branches and
  4. Annexxure iii on Large / Irregular / Critical accounts for branch auditors

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