Bank Audit Certificates Pack — Branch Auditor Certificate Formats
BANK BRANCH AUDIT — CERTIFICATES PACK
{{bank_name}} — {{branch_name}} Branch (Branch / BSR Code: )
For the year ended {{period_end}}
The certificates below are the ones statutory branch auditors are most commonly asked to issue with the branch audit report, per the ICAI Guidance Note on Audit of Banks. The exact kit is bank-specific — the Bank's closing instructions for the year govern which certificates are required and in what format. Issue only what the closing circular asks for, and generate a separate UDIN for each certificate.
1. Cash Verification Certificate
We have physically verified the cash balance held at {{branch_name}} Branch of {{bank_name}} as at the close of business on {{period_end}}, and certify that the cash balance of ₹ ____________ (including ATM cash of ₹ ____________ and cash at extension counters, where applicable) agrees with the balance appearing in the branch's cash balance book / CBS records as on that date.
Note: where physical verification is carried out on a date after the year-end, certify the balance verified on the verification date and its reconciliation back to the year-end book balance, in the manner the closing instructions prescribe.
2. DICGC Deposit Data Certificate
We certify that the deposit figures of {{branch_name}} Branch as at {{period_end}}, reported in the branch return for the purpose of computation of assessable deposits and premium payable to the Deposit Insurance and Credit Guarantee Corporation (DICGC) under the DICGC Act, 1961, have been verified with the books of the branch and are found to be in agreement therewith.
Note: DICGC premium is computed and paid at head-office level; the branch auditor certifies the branch-level deposit data feeding that computation, in the return format the Bank prescribes.
3. Ghosh & Jilani Committee Compliance Certificates
Certificate on the implementation, at the branch, of the recommendations of the Ghosh Committee (frauds and malpractices in banks) and the Jilani Committee (internal control, inspection and audit systems), in the questionnaire format prescribed by the Bank.
Status note: these certificates were long a standard part of the branch-audit kit, but a number of banks have dropped them from their closing instructions in recent years. Confirm from the current year's closing circular whether your bank still requires them, and issue them only in the Bank's prescribed questionnaire format — do not certify implementation beyond what you have actually verified at the branch.
4. Basel III / Capital Adequacy Data Certification
We certify that the branch-level data reported by {{branch_name}} Branch in the returns prescribed for the computation of the Bank's capital adequacy (capital to risk-weighted assets ratio) under the RBI Master Circular on Basel III Capital Regulations — including the classification of advances by risk weight, unavailed / undrawn limits, and off-balance-sheet exposures (guarantees, letters of credit and similar commitments) — has been verified with the books and records of the branch and is found to be in agreement therewith.
Note: this is a data certification supporting the head-office CRAR computation, not an opinion on the Bank's capital adequacy. The specific return formats (BLC / capital-adequacy statements) vary by bank — certify the returns the closing instructions list.
Usage Notes
- The closing instructions govern. Banks add or drop certificates year to year — common additions include interest-subvention claims on agricultural advances, government-scheme subsidy claims, and certificates on specific regulatory returns. Reconcile this pack against the current closing circular before signing anything.
- One UDIN per certificate, generated under the "Certificates" category on udin.icai.org before issue.
- Certify only what you verified. Where a certificate demands an assertion you could not test at the branch (e.g. system-driven data generated centrally), qualify the certificate or state the basis and source of the data.
- Figures certified here must agree with the branch audit report, the MOC and the LFAR — inconsistencies across the pack are a standard SCA review point.
Place: __________________
Date: 31 July 2026
For {{firm_name}}
Chartered Accountants
Firm Registration No.:
_______________________________
{{engagement_partner}}
Partner (Membership No.: {{icai_membership_no}})
Statutory Branch Auditor
UDIN: ____________________ (separate UDIN for each certificate)
