RRB Audit Fee revision

This is to bring to your notice that RRB audit fee revised by NABARD vide circular .No.-NB.IDD.RRCBD.BMBL/323-D/2013-14 date 22-05-2013. All RRB auditor's will get fee for 2012-13 as per revised rates.

Consolidated Bank Branch Audit Panel in Excel

Here is the Consolidated Bank Branch Audit Panel in Excel for Analysis and conclusion how panel has been constituted without giving weight age to the  Category, done by CA.Mohammed Lakkadsha,

Click Here to download

Bank Branch Audit Empanelment List-2012-13

Statutory Branch Auditors recommended for appointment in Public Sector Banks – 2012-13

During the year 2012-13, all the 25 PSBs have exercised managerial autonomy in regard to selection and appointment of SBAs. The names of audit firms recommended by these 25 banks and approved by RBI are displayed on the web-site. The information in regard to branches allotted to these audit firms will be published on the web-site, after receipt of the information from the respective banks. Banks have been advised to furnish the information regarding allocation of branches latest by April 30, 2013. While approving names of audit firms, banks have been advised that not more than three branches may be allotted per audit firm and that they should allot branches, to the extent possible, to the audit firms taking into consideration their category and audit experience in such a way that bigger branches are audited by larger/experienced audit firms.

Public Sector Banks – 2012-13

Allahabad Bank Andhra Bank Bank of Baroda Bank of India Bank of Maharashtra Canara Bank Central bank of India Corporation Bank Dena Bank Indian Bank Indian Overseas Bank Oriental bank of Commerce Punjab & Sind Bank Punjab National Bank State Bank of Bikaner & Jaipur State Bank of Hyderabad State Bank of India State Bank of Mysore State Bank of Patiala State Bank of Travancore Syndicate Bank UCO Bank Union Bank of India United Bank of India Vijaya Bank

IndianCAs: Illustrative Bank Branch Audit report [1 Attachment]

 

[Attachment(s) from Ashwin Nagar included below]

Please find attached illustrative bank branch audit report and a mail from chairman of A&AS board.

| Ashwin Nagar | FCA and SAP-Finance & Consolidations |

Success is not permanent and failure is not final

 

Dear Members,

This is further to my earlier mails informing you all regarding 2013 Guidance Note on Audit of Banks as also reporting in respect of total number and amounts of debits/ credits pursuant to Memorandum of Changes issued by the bank branch auditors and reporting thereof under the "Other Matters" Paragraph in the bank branch audit report.

In the above context, I wish to draw your attention to the fact that guidance in respect of the aforementioned matter has been included in paragraph 3.44 of Chapter 3, Accounting and Auditing Framework of Part – I of the Guidance Note.  Further, an illustrative format of bank branch audit report (also containing illustrative reporting on the aforementioned aspect of MoCs) has been made part of the Appendices to 2013 Guidance Note on Audit of Banks.  The complete text of the Guidance Note is available on ICAI's website www.icai.org under URL http://220.227.161.86/29410aasb19021.pdf and can be downloaded free of cost from there.  For your ready reference, however, the said illustrative bank branch audit report format is also attached with this mail.

Regards


Chairman, Auditing & Assurance Standards Board

Click here to unsubscribe from future mailings.

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Attachment(s) from Ashwin Nagar

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Illustrative Bank Branch Audit Format.doc

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IndianCAs: Guidance Note on Audit of Banks 2013 - Free download

 

Dear members,

You can download 2013 Guidance Note on Audit of Banks (complete text & Appendices) available on ICAI website at URL: 

http://220.227.161.86/29410aasb19021.pdf. 

Though I know bank audit is now for few chosen ones only due to increase in limit. Nevertheless, thanks to institute for this making available.

Statutory Central Auditors of Bank-2012-13

Names of Audit Firms approved for appointment as Statutory Central Auditors in 25 Public Sector Banks for the year 2012-13

Allahabad Bank, Kolkata 1 M/s N K Bhargava & Co, New Delhi 2 M/s M C Jain & Co, Kolkata 3 M/s Raghu Nath Rai & Company, New Delhi 4 M/s Khandelwal Kakani & Co, Indore 5 M/s Batliboi & Purohit , Mumbai 6 M/s Sarath & Associates, Hyderabad Andhra Bank, Hyderabad 1 M/s Umamaheswara Rao & Co, Hyderabad 2 M/s R Subramanian & Company , Chennai 3 M/s Patro & Co, Bhubaneshwar 4 M/s Nataraja Iyer & Co, Hyderabad 5 M/s C R Sagdeo & Co, Nagpur 6 M/s Nag & Associates, Dankuni Bank of Baroda, Mumbai 1 M/s S K Mittal & Co, New Delhi 3 M/s Ray & Ray, Kolkata 4 M/s N B S & Co, Mumbai 5 M/s Laxminiwas Neeth & Co, Hyderabad 5 M/s Brahmayya & Co, Chennai 6 M/s KASG & Co, Dhanbad Bank of India, Mumbai 1 M/s Karnavat & Co, Mumbai 2 M/s L. B. Jha & Co, Kolkata 3 M/s S R B & Associates, Bhubaneshwar 4 M/s Sankaran & Krishnan, Chennai 5 M/s Chaturvedi & Shah, Mumbai 6 M/s Isaac & Suresh, Thiruvananthapuram Bank of Maharashtra, Pune 1 M/s N Kumar Chhabra & Co, Chandigarh 2 M/s Kirtane & Pandit , Pune 3 M/s DSP & Associates, New Delhi   4 M/s J C Bhalla & Co, New Delhi 5 M/s G Basu & Co, Kolkata 6 M/s Singh Ray Mishra & Co, Bhubaneswar Canara Bank , Bangalore 1 M/s H K Chaudhry & Co, New Delhi 2 M/s K. Venkatachalam Aiyer & Co, Thiruvananthapuram 3 M/s S P Chopra & Co, New Delhi 4 M/s Loonker & Co, Mumbai 5 M/s P Chopra & Co, Karnal 6 M/s A R Das & Associates, Kolkata Central Bank of India, Mumbai 1 M/s K S Aiyar & Co, Mumbai 2 M/s Ghiya & Co, Jaipur 3 M/s D Rangaswamy & Co, Chennai 4 M/s SAMSAND & Associates, New Delhi 5 M/s Kumar Chopra & Associates, New Delhi 6 M/s P K Subramaniam & Co, Raichur Corporation Bank, Mangalore 1 M/s Vinod Kumar & Associates, New Delhi 2 M/s Suresh Chandra & Associates, New Delhi 3 M/s O P Totla & Co, Indore 4 M/s Rajendra K Goel & Co, New Delhi 5 M/s K. Varghese & Co, Kochi 6 M/s V Narayanan & Co, Chennai Dena Bank, Mumbai 1 M/s B. K. Khare & Co, Mumbai 2 M/s Gandhi Minocha & Co, New Delhi 3 M/s S N Dhawan & Company, New Delhi 4 M/s P K Chopra & Co, New Delhi 5 M/s Avanish K Rastogi & Associates, Lucknow 6 M/s S C Bapna & Associates, Vadodara Indian Bank,Chennai 1 M/s S Mohan & Co, New Delhi 2 M/s Raj K Aggarwal & Associates, New Delhi 3 M/s A B P & Associates, Bhubaneswar 4 M/s Sharp & Tannan, Mumbai 5 M/s Bhattacharya Das & Co, Kolkata 6 M/s Deoki Bijay & Co, Kolkata Indian Overseas Bank, Chennai 1 M/s Badari Madhusudhan & Srinivasan, Bangalore 2 M/s B Thiagarajan & Co, Chennai 3 M/s S R Mohan & Co, Hyderabad 4 M/s Sankar & Moorthy, Thiruvananthapuram 5 M/s P R Mehra & Co, New Delhi 6 M/s Dass Khanna & Co, Ludhiana Oriental Bank of Commerce, New Delhi 1 M/s Agiwal & Associates, New Delhi 2 M/s Jain Kapila Associates, New Delhi 3 M/s B Purushottam & Co, Chennai 4 M/s P L Tandon & Co, Kanpur 5 M/s Shah & Taparia, Mumbai 6 M/s Bansal R Kumar & Associates, New Delhi Punjab & Sind Bank, New Delhi 1 M/s R M Lall & Co, Lucknow 2 M/s G S Goel & Co, New Delhi 3 M/s O P Tulsyan & Co, New Delhi 4 M/s S B G & Co, New Delhi 5 M/s B K Shroff & Co, Kolkata 6 M/s R Kothari & Company, Kolkata Punjab National Bank, New Delhi 1 M/s Borkar & Muzumdar, Mumbai 2 M/s G S Madhava Rao & Co , Hyderabad 3 M/s Phillipos & Co, Bangalore 4 M/s K N Gutgutia & Co, Kolkata 5 M/s CVK & Associates, Mumbai 6 M/s Ramesh Kapoor & Co, Srinagar Syndicate Bank 1 M/s Thakur Vaidyanath Aiyar & Co, New Delhi 2 M/s Chandiok & Guliani, New Delhi 3 M/s J N Sharma & Co, Kanpur 4 M/s Ramanlal G Shah & Co, Ahmedabad 5 M/s Sambhu N De & Co, Kolkata 6 M/s K N Goyal & Co, New Delhi UCO Bank, Kolkata 1 M/s SBA Associates, Kolkata 2 M/s Ved and Company, Ghaziabad 3 M/s Dass Gupta & Associates New Delhi 4 M/s Baweja and Kaul, Jammu 5 M/s Gupta Sharma & Associates, Jammu 6 M/s A Kayes & Co, Kolkata Union Bank of India, Mumbai 1 M/s Price Patt & Co, Chennai 2 M/s Singrodia Goyal & Co, Mumbai 3 M/s G S Mathur & Co, New Delhi 4 M/s Jindal & Co, New Delhi 5 M/s Shah Gupta & Co, Mumbai 6 M/s V Rohatgi & Co, Ranchi United Bank of India, Kolkata 1 M/s George Read & Co, Kolkata 2 M/s D K Chhajer & Co, Kolkata 3 M/s M Choudhury & Co, Kolkata 4 M/s M C Bhandari & Co, Kolkata 5 M/s Ramesh C Agrawal & Company, Allahabad 6 M/s Dinesh Mehta & Company, New Delhi Vijaya Bank, Bangalore 1 M/s S Viswanathan, Chennai 2 M/s Rao Associates, Bangalore 3 M/s Contractor Nayak & Kishnadwala, Mumbai 4 M/s Mukund M Chitale & Co, Mumbai 5 M/s Karra & Co, Chennai 6 M/s N C Mittal & Co, New Delhi State Bank of India 1 M/s Singhi & Co, Kolkata 2 M/s S C M  Associates, Bhubaneshwar 3 M/s Todi Tulsyan & Co, Patna 4 M/s S N Nanda & Co, New Delhi 5 M/s Prakash & Santosh , Kanpur 6 M/s K B Sharma & Co, Jammu 7 M/s ADD & Associates, Kolkata 8 M/s V Soundararajan & Co, Chennai 9 M/s V P Aditya & Co, Kanpur 10 M/s S Venkatram & Co, Chennai 11 M/s S Jaykishan, Kolkata 12 M/s T R Chadha & Co, New Delhi 13 M/s Dhamija Sukhija & Co, Srinagar 14 M/s Sriramamurthy & Co, Vishakhapatnam State Bank of Bikaner & Jaipur, Jaipur 1 M/s Agarwal Anil & Co, New Delhi 2 M/s S Daga & Co, Hyderabad 3 M/s M K Aggarwal & Company, New Delhi 4 M/s Chaturvedi & Company, Kolkata 5 M/s Uberoi Sood & Kapoor, New Delhi 6 M/s P S D & Associates, Jaipur State Bank of Hyderabad, Hyderabad 1 M/s Rao & Narayan, Vijayawada 2 M/s S Mann & Co, New Delhi 3 M/s Elias George & Co, Kochi 4 M/s Khanna & Annadhanam, New Delhi 5 M/s Sharma Goel & Co, New Delhi 6 M/s SRI Associates, Kolkata State Bank of Mysore, Bangalore 1 M/s B L Ajmera & Co, Jaipur 2 M/s Bhasin Raghavan & Company, New Delhi 3 M/s M K P S & Associates. Bhubaneshwar 4 M/s K P Rao & Co, Bangalore 5 M/s Maharaj N R Suresh and Co, Chennai 6 M/s Bubber Jindal & Co, New Delhi State Bank of Patiala, Patiala 1 M/s Gupta Gupta & Associates, Jammu 2 M/s Abhijit Dutt & Associates, Kolkata 3 M/s S L Gangwal & Co, Jaipur 4 M/s Rawla & Co, New Delhi 5 M/s Sreedhar Suresh & Rajagopalan, Chennai 6 M/s Patel Mohan Ramesh & Co, Bangalore State Bank of Travancore, Thiruvananthapuram 1 M/s G K Rao & Co, Hyderabad 2 M/s Abraham & Jose, Thrissur 3 M/s Jagdish Chand & Co, New Delhi 4 M/s B V Rao & Co, Vishakhapatnam 5 M/s R G N Price & Co Chennai 6 M/s Sridhar & Co, Thiruvananthapuram

Number of branch audits to come down drastically

 

List of various firms to be allotted statutory branch auditors by banks has been forwarded to banks by RBI yesterday with threshold limit as 20 crores. Number of branch audits to come down drastically.

Government to handle selection of auditors for public sector banks

Government to handle selection of auditors for public sector banks

New Delhi
September 21, 2012

The government will now handle the selection of auditors for state-run banks, a finance ministry official said, signalling growing concern over laxity in the audit followed by lenders and possible overstatement of profits.

The finance ministry is expected to issue a directive on the issue soon. "We are in consultation with key players. We expect to issue the directives in the next few days," the official said. The issue of public sector banks selecting auditors on their own had earlier been flagged by the Institute of Chartered Accountants of India (ICAI), which said the appointments should be done by an independent regulator, such as the Reserve Bank of India. The ICAI regulates the profession of accountants in India. "The institute has repeatedly written to the ministries of corporate affairs and finance regarding the new practice of management self-selecting auditors in PSU banks. This is not ethical, given the conflict of interest," a ICAI member, who did not want to be named, told ET. According to the ICAI council member, the selection of auditor in most state-run banks is now being done by the bank heads without consulting either the auditing committee or the central bank, as was the norm earlier.

"Most selections were made on who knows whom," the member said. However, the chief of a public sector bank said, "We will be more than happy if government decides to appoint regulators. There was a lot of push and pull from different influential people and associations. If ministry does it we will not be in a spot anymore." The finance ministry believes that appointment of independent auditors will also address the concern that there is possibility of overstatement of profits. Earlier this year, the ministry had written to some banks saying they had not followed the RBI's income recognition and asset classification norms. As per the RBI, the gross non-performing assets of public sector banks climbed to 3.2% of gross advances at the end of 2011-12, from 2.3% at the end of the previous fiscal. The restructured standard advances in these banks increased to 5.7% of gross advances by at the end of 2011- 12 from 4.2% a year ago.

"There was this issue of not making enough provisioning against stressed assets. We hope that this will also be addressed by the new norms," the finance ministry official said. As per the RBI's annual report 2011-12, restructuring increased substantially in the fourth quarter of 2011-12, taking restructured loans at the end of the year to about 5% of the loan book of the scheduled commercial banks, up from 3.9% a year ago. The central bank carries out an annual financial inspection of banks and suggests corrective measures.

[Source: The Times of India]

Revised fees of Bank Audit 2011-2012 & increase in time line to complete the audit to 21 April at branch level

Revised fees of Bank Audit 2011-2012 & increase in time line to complete the audit to 21 April at branch level




Category of bank branch Rates of audit fees Revised Rates of audit 
(on the basis of quantum of advances) (Rs.) New Fees

Upto Rs.75 lakh 12,500/- 15,625

Above Rs.75 lakh and upto Rs.150 lakh 15,000/- 18,750

Above Rs.150 lakh and upto Rs.300 lakh 22,500/- 28,125

Above Rs.3 crore and upto Rs.5 crore 30,000/- 37,500

Above Rs.5 crore and upto Rs.10 crore 35,000/- 43,750

Above Rs.10 crore and upto Rs.20 crore 50,000/- 62,500

Above Rs.20 crore and upto Rs.30 crore 69,000/- 86,250

Above Rs.30 crore and upto Rs.50 crore 1,05,000/- 131,250

Above Rs.50 crore and upto Rs.75 crore 1,20,000/- 150,000

Above Rs.75 crore and upto Rs.125 cror 1,59,000/-198,750

Above Rs.125 crore and upto Rs.175 crore1,99,000/-248,750

Above Rs.175 crore and upto Rs.300 crore2,50,000/- 312,500

Above Rs.300 crore and upto Rs.500 crore2,82,000/- 352,500

Above Rs.500 crore 3,13,000 391,250

Statutory Central Auditors-Bank-2011-12

Names of Audit Firms approved for appointment as Statutory Central Auditors in 25 Public Sector Banks for the year 2011-12

Allahabad Bank, Kolkata     1 M/s N K Bhargava & Co, New Delhi 2 M/s M C Jain & Co, Kolkata 3 M/s P A & Associates, Bhubaneswar 4 M/s M R Narain & Co, Chennai 5 M/s S Ghose & Co, Kolkata 6 M/s K M Agarwal & Co, New Delhi     Andhra Bank, Hyderabad     1 M/s Umamaheshwara Rao & Co, Hyderabad 2 M/s R Subramanian & Compnay , Chennai 3 M/s  Raju & Prasad, Hyderabad 4 M/s Patro & Co, Bhubaneshwar 5 M/s Nataraja Iyer & Co, Hyderabad 6 M/s C R Sagdeo & Co, Nagpur     Bank of Baroda, Mumbai     1 M/s S K Mittal & Co, New Delhi 2 M/s Khimji Kunverji & Co., Mumbai 3 M/s Ray & Ray, Kolkata 4 M/s N B S & Co, Mumbai 5 M/s Laxminiwas Neeth & Co, Hyderabad 6 M/s Brahmayya & Co., Chennai      Bank of India, Mumbai     1 M/s Agarwal & Saxena, Kanpur 2 M/s Karnavat & Co., Mumbai 3 M/s L. B. Jha & Co., Kolkata 4 M/s S R B & Associates, Bhubaneshwar 5 M/s Sankaran & Krishnan, Chennai 6 M/s Chaturvedi & Shah, Mumbai     Bank of Maharashtra, Pune     1 M/s Ray & Co , Kolkata 2 M/s N Kumar Chhabra & Co., Chandigarh 3  M/s Kirtane & Pandit , Pune 4 M/s J C R & Co, Mumbai 5 M/s DSP & Associates, New Delhi       6 M/s Jodh Joshi & Co, Nagpur     Canara Bank , Bangalore     1 M/s S. Bhandari & Co., Jaipur 2 M/s Manubhai & Co Ahmedabad 3 M/s R K Kumar & Co, Chennai 4 M/s H. K. Chaudhry & Co., New Delhi 5 M/s Nandy Halder & Ganguly, Kolkata 6 M/s K. Venkatachalam Aiyer & Co., Thiruvananthapuram     Central Bank of India, Mumbai     1 M/s K. S Aiyar & Co., Mumbai 2 M/s Sagar & Associates , Hyderabad 3 M/s G S A & Co, New Delhi 4 M/s Ghiya & Co., Jaipur 5 M/s D. Rangaswamy & Co., Chennai 6 M/s SAMSAND & Associates, New Delhi      Corporation Bank, Mangalore     1 M/s Vinod Kumar & Associates, New Delhi 2 M/s Suresh Chandra & Associates, New Delhi 3 M/s O P Totla & Co., Indore 4 M/s Rajendra K Goel  & Co., New Delhi 5 M/s K. Varghese & Co., Kochi 6 M/s V. Narayanan & Co., Chennai     Dena Bank, Mumbai     1 M/s B. K. Khare & Co., Mumbai 2 M/s Gandhi Minocha & Co., New Delhi 3 M/s S N Dhawan & Co, New Delhi 4 M/s P K Chopra & Company, New Delhi 5 M/s Avanish K Rastogi & Associates, Lucknow  6 M/s S C Bapna & Associates, Vadodara     Indian Bank,Chennai     1 M/s Suri & Co, Chennai 2 M/s Kalyanasundaram & Co., Chennai 3 M/s S Mohan & Co., New Delhi 4 M/s Raj K Aggarwal & Associates, New Delhi 5 M/s Chandran & Raman , Chennai 6 M/s A B P & Associates, Bhubaneswar     Indian Overseas Bank, Chennai     1 M/s Badari Madhusudan & Srinivasan, Bangalore  2 M/s B Thiagarajan & Co, Chennai 3 M/s M. Bhaskara Rao & Co., Hyderabad  4 M/s S. R. Mohan & Co., Hyderabad 5 M/s Sankar & Moorthy, Thiruvananthapuram  6 M/s Mittal Gupta & Co, Kanpur     Oriental Bank of Commerce, New Delhi     1 M/s S. P. Marwaha & Co., New Delhi 2 M/s Agiwal & Associates, New Delhi 3 M/s Jain Kapila Associates, New Delhi 4 M/s Manian & Rao, Bangalore 5 M/s B. Purushottam & Co., Chennai 6 M/s Tej Raj & Pal, Bhubaneswar     Punjab & Sind Bank, New Delhi     1 M/s Alka & Sunil New Delhi 2 M/s R M Lall & Co., Lucknow 3 M/s Bhatia & Bhatia, New Delhi 4 M/s G. S. Goel & Co., New Delhi 5 M/s O P Tulsyan & Co, New Delhi 6 M/s S B G & Co., New Delhi      Punjab National  Bank, New Delhi     1 M/s V K Verma & Co, New Delhi 2 M/s Borkar & Muzumdar, Mumbai 3 M/s Mookherjee Biiswas & Pathak, Kolkata 4 M/s Amit Ray & Co, Allahabad 5 M/s G S Madhava Rao & Co , Hyderabad 6 M/s Sarda & Pareek, Mumbai     Syndicate Bank     1 M/s Prakash Chandra Jain & Co., Udaipur 2 M/s S Sonny Associates, Chennai 3 M/s Thakur Vaidyanath Aiyar & Co., New Delhi 4 M/s Chandiok & Guliani, New Delhi 5 M/s Jain & Associates, Chandigarh 6 M/s R Vender Gupta and Associates, New Delhi     UCO Bank, Kolkata     1 M/s SBA & Associates, Kolkata 2 M/s Ved & Co, New Delhi 3 M/s Dass Gupta & Associates, New Delhi 4 M/s Baweja & Kaul, Jammu 5 M/s Gupta Sharma & Ass. Jammu 6 M/s Kothari & Co, Kolkata     Union Bank of India, Mumbai     1 M/s Price Patt & Co, Chennai 2 M/s Arun K. Agarwal & Associates, New Delhi 3 M/s J. L. Sengupta & Co., Kolkata 4 M/s Singrodia Goyal & Co, Mumbai 5 M/s Om Prakash S. Chaplot & Co., Mumbai 6 M/s G. S. Mathur & Co., New Delhi     United Bank of India, Kolkata     1 M/s George Read & Co., Kolkata 2 M/s D. K. Chhajer & Co., Kolkata 3 M/s M. Choudhury & Co., Kolkata 4 M/s M. C. Bhandari & Co., Kolkata 5 M/s Ramesh C. Agrawal & Co., Allahabad 6 M/s Dinesh Mehta & Co, New Delhi     Vijaya Bank, Bangalore     1 M/s  S. Viswanathan, Chennai 2 M/s M P Chitale & CO, Mumbai 3 M/s Rao Associates, Bangalore 4 M/s Contractor Nayak & Kishnadwala, Mumbai   5 M/s P Chandrasekar, Bangalore 6 M/s Mukund M Chitale & Co, Mumbai     State Bank of India   1 M/s B M Chatrath & Co Kolkata 2 M/s Kalyaniwalla & Mistry, Mumbai 3 M/s K K Soni & Co, New Delhi 4 M/s Essveeyar , Chennai  5 M/s K C Mehta & Co, Vadodara 6 M/s S B A & Co, Indore 7 M/s K G Somani & CO, New Delhi 8 M/s Singhi & Co, Kolkata 9 M/s Venugopal & Chenoy, Hyderabad 10 M/s S C M & Associates, Bhubaneswar 11 M/s M Verma & Associates, New Delhi 12 M/s Dagliya & Co, Bangalore 13 M/s Todi Tulsyan & Co., Patna 14 M/s Krishnamoorthy & Krishnamoorthy, Kochi      State Bank of Bikaner & Jaipur, Jaipur   1 M/s S C J Associates , Agra 2 M/s. S.L. Chhajed & Co., Bhopal 3 M/s Agrawal Anil & Co, New Delhi 4 M/s L U Krishnan & Co., Chennai 5 M/s B Khosla & Co., Jaipur 6 M/s S Daga & Co, Hyderabad     State Bank of Hyderabad, Hyderabad     1 M/s Rao & Kumar, Vishakhapatnam 2 M/s D. V. Ramana Rao & Co.,Hyderabad 3 M/s Rao & Narayan, Hyderabad 4 M/s S Mann & Co, New Delhi 5 M/s Ananthan & Sundaram, Thiruvananthapuram 6 M/s Elias George & Co, Kochi     State Bank of Mysore, Bangalore     1 M/s B L Ajmera & Co , Jaipur 2 M/s Bhasin Raghavan & Company, New Delhi 3 M/s S K Basu & CO, Kolkata 4 M/s M K P S & Associates. Bhubaneshwar 5 M/s K. P. Rao & Co., Bangalore 6 M/s Maharaj N R Suresh & Co, Chennai     State Bank of Patiala, Patiala     1 M/s Gupta Gupta & Associates, Jammu 2 M/s Abhijit Dutta & Associates, Kolkata  3 M/s S. L. Gangwal & Co., Jaipur 4 M/s Rawla & Co, New Delhi 5 M/s Sreedhar Suresh & Rajagopalan, Chennai 6 M/s Patel Mohan Ramesh & Co, Bangalore     State Bank of Travancore, Thiruvananthapuram     1 M/s G K Rao & Co, Hyderabad 2 M/s Abraham & Jose, Thrissur 3 M/s Jagdish Chand & Co., New Delhi 4 M/s B. V. Rao & Co., Vishakhapatnam 5 M/s Ayyar & Cherian, Bangalore 6 M/s Sridhar & Co., Thiruvananthapuram

--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
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