Bank Branch Audit - Don’t Make this MOC Mistake | Bank Audit Biggest Confusion Explained | MOC

During bank branch audit, many Chartered Accountants make a critical mistake while preparing the Memorandum of Changes (MOC). #BankAudit #MOC #CharteredAccountant #LFAR #NPAAudit #AuditMistakes #CASansaar #BankAudit2026 One of the biggest confusions is: 👉 Should provision be shown under liabilities in MOC? In this video, we have explained with practical example: ✔ Interest reversal treatment ✔ Provision on NPA – correct presentation ✔ Difference between Balance Sheet vs MOC treatment ✔ Common mistakes made by auditors ✔ Correct approach as per RBI norms and ICAI Guidance Note This concept is extremely important for: Bank Branch Audit 2026 LFAR Reporting NPA Classification Audit Documentation. If you are a CA student or practicing Chartered Accountant, this video will help you avoid serious reporting mistakes. 🎯 Stay connected with CA Sansaar for more practical audit knowledge. DISCLAIMER :- This Video is for the purposes of information / knowledge and shall not be treated as solicitation in any manner or of for any other purposes whatsoever. It shall not to be used for any legal advice /opinion and shall not to be used to rendering any professional opinion. Viewers are advised to kindly go through to original Government publications / notifications and published case laws or judicial pronouncements. The statements and opinions expressed in video are those of the speaker and do not necessarily reflect those of the CA Sansaar or any of its employees. CASansaar Team does not take any responsibility for the views of the Speaker. Our Social Links - Follow CA Sansaar YouTube    / casansaarca   Twitter   / casansaar   Facebook   / casansaarca   Linkedin   / casansaar