Five balance-sheet answers → your position, the RBI papers, the auditor's certificate and the CARO 3(xvi) line.
v1.2 — first publication 2026-11-04.
Five balance-sheet answers → your position, the RBI papers, the auditor's certificate and the CARO 3(xvi) line.
v1.2 — first publication 2026-11-04.
AI tools for chartered accountants
by CA Karan Gupta
Five balance-sheet answers → your position, the RBI papers, the auditor's certificate and the CARO 3(xvi) line.
Last statutory update: 4 Nov 2026 — v1.2 — first publication 2026-11-04.
RBI notification DOR.FIN.REC.No.67/03.10.001/2026-27 of 29 April 2026 (paragraphs 38A and 65A of the 2025 Scale Based Regulation Directions); RBI Act ss.45-IA and 45-IC; the 50-50 principal business test (RBI press release, 8 April 1999); CARO 2020 clause 3(xvi).
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