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हिंदी सामग्री शीघ्र ही अद्यतन की जाएगी।

Format of Statutory Auditors’ Certificate (SAC) to be submitted by NBFCs

RBI/2015-16/433
DNBS (PPD) CC.No./04/66.14.001/2015-16

June 23, 2016

To CEOs of All NBFCs (excluding RNBCs) and
The President of ICAI

Dear Sir/Madam,

Format of Statutory Auditors’ Certificate (SAC) to be submitted by NBFCs

Please refer to the Notification No. DNBS 192/DG (VL) dated Feb 22, 2007 prescribing Prudential Norms Directions. In terms of the extant instructions, all NBFCs are required to submit a certificate from their Statutory Auditors every year to the effect that they continue to engage in the business of NBFI requiring it to hold a CoR under Section 45-IA of the RBI Act.

2. With a view to ensure consistency in the manner in which the information is received from the Auditors, it has been decided to introduce a uniform format of the SAC. The NBFC would need to fill in the information, as applicable, in COSMOS. Thereafter, the SAC needs to be scanned and uploaded in COSMOS https://cosmos.rbi.org.in under the menu Upload Returns > Statutory Auditors Certificate. The format of the SAC is attached herewith.

Yours faithfully

(Dr. Sathyan David)
Chief General Manager

Encl: Format of Return

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