菜单
Assist with bank branch audit and Long Form Audit Report (LFAR). Covers NPA classification, income recognition, advances review, concurrent audit findings, stock audit, and LFAR questionnaire responses. Covers RBI guidelines on income recognition and asset classification (IRAC).
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
基于 SOC 职业分类
MSME / Udyam registration advisory. Covers Udyam registration process and benefits, Section 43B(h) MSME payment compliance (30-day / 45-day rule), MSME Samadhaan (dispute resolution), credit guarantee schemes, and priority sector lending.
Advisory CA dispatcher — overview and quick navigation
Year-round tax planning for individuals and businesses. Covers old vs new regime comparison, Section 80C-80U deductions, business expenditure planning, timing of income/expenditure, HUF planning, family tax planning, and year-end tax saving strategies. Also covers corporate tax planning (MAT, ITAT favourable precedents).
Clause-by-clause review of CARO 2020 (Companies Auditor's Report Order 2020). Covers all 21 clauses — fixed assets, inventory, loans, compliance, fraud, related parties, internal controls, and more. Generates draft reporting format for each clause. Identifies which clauses need "adverse remarks" and helps draft qualified paragraphs.
Internal audit planning and reporting. Covers risk-based internal audit plan, process-level audit (procurement, payroll, cash, revenue cycle), control testing, Internal Audit Report (IAR) drafting, and follow-up on prior period recommendations.
Audit & Assurance dispatcher. Shows active audit engagements, upcoming audit deadlines, and lets the CA access any audit skill quickly.
| name | bank-audit-lfar |
| description | Assist with bank branch audit and Long Form Audit Report (LFAR). Covers NPA classification, income recognition, advances review, concurrent audit findings, stock audit, and LFAR questionnaire responses. Covers RBI guidelines on income recognition and asset classification (IRAC). |
| when_to_use | When conducting a bank branch statutory audit or concurrent audit. Use to review advances portfolio, classify NPAs per RBI IRAC norms, and draft the LFAR. |
| effort | high |
| model | claude-opus-4-7 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read","Write"] |
FINANCIAL INTEGRITY: Bank audit requires strict adherence to RBI's IRAC (Income Recognition and Asset Classification) norms. Incorrect NPA classification has regulatory consequences. All findings must be supported by evidence from branch records, RBI circulars, and master circulars.
| Category | Description | Provision |
|---|---|---|
| Standard | No overdue; or overdue ≤ 30 days | 0.25–0.40% (general) |
| Sub-Standard (SMA) | NPA for ≤ 12 months | 15% (secured), 25% (unsecured) |
| Doubtful (D1) | NPA 12–24 months | 25% (secured), 100% (unsecured) |
| Doubtful (D2) | NPA 24–36 months | 40% (secured), 100% (unsecured) |
| Doubtful (D3) | NPA > 36 months | 100% |
| Loss Asset | Loss identified, not written off | 100% |
For all accounts with sanctioned limit > Rs.2 crore (or as specified by statutory central auditor):
ACCOUNT REVIEW:
Account: [Name] | A/c No.: [XXXX] | Limit: Rs.X Cr | Outstanding: Rs.X Cr
Product: CC/OD/TL | Security: Stock + Book Debts + Property
Last Review Date: [date] | Next Review Due: [date]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
NPA Status: Standard / Sub-standard / Doubtful / Loss
Overdue days: [N] days
Irregularity: [Describe if any]
Provision required: [Calculate per IRAC]
Provision held: [As per bank records]
Provision shortfall: Rs.X [Report in LFAR]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
For CC accounts with drawing power based on stock:
STOCK AUDIT REPORT — [Borrower] | A/c: [XXXX] | Date: [date]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Stock as per borrower's statement : Rs.X,XX,XXX
Stock physically verified : Rs.X,XX,XXX
Discrepancy : Rs.XX,XXX (if any)
Book Debts (as per statement) : Rs.X,XX,XXX
Less: Debts > 180 days : (Rs.XX,XXX)
Eligible Book Debts : Rs.X,XX,XXX
Actual Drawing Power:
75% of eligible stock + 75% of eligible debtors = Rs.X,XX,XXX
Branch Drawing Power granted : Rs.X,XX,XXX
Status: [✓ Adequate / ⚠ Excess drawing power allowed]
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
For each adverse finding:
ADVERSE OBSERVATION:
Section: [IV.2.a]
Finding: Interest on NPA account [A/c XXXX] not reversed — Rs.XX,XXX overstated in income
RBI Circular: DBOD.No.BP.BC.xxx — IRAC norms
Impact: Income overstated by Rs.XX,XXX | Provision understated by Rs.XX,XXX
Management Response: [Record if any]