HomeCirculars › RBI/2022-23/38

RBI Withdraws 8 Old Circulars on Urban Co-op Bank Audit & IT

No longer current — withdrawn, no replacement on file yet
Source: Reserve Bank of India · RBI/2022-23/38 · issued 02 May 2022 · ~1 min read
Quick answerRBI has withdrawn eight outdated circulars on audit standards, computerization, and auditor assignments for Primary (Urban) Cooperative Banks, effective May 2, 2022. This cleanup under RRA 2.0 removes legacy instructions no longer relevant.
The rule, in the simplest words
How it plays out — a real example

Sanjay, the audit manager at City Cooperative Bank in Pune, receives the RBI notice that eight old audit rules are withdrawn. He quickly removes those rules from his compliance checklist, informs his audit team, and confirms that the bank will now follow the current RBI master directions. Sanjay feels relieved that the paperwork is simpler and can focus more on helping the bank grow.

What changed

RBI withdrew eight circulars related to audit classification, statutory auditor internal assignments, departmental audit violations, and computerization in urban co-operative banks. These circulars, dating from 1984 to 2009, were identified as redundant under the Regulations Review Authority (RRA 2.0) interim recommendations.

What it means for you

Banks and auditors no longer need to comply with these specific old circulars, reducing regulatory clutter. The withdrawal signals RBI's focus on streamlining legacy instructions, but banks must still follow current master directions on audit and IT. No new compliance burden is introduced.

Historical instruction — do not use for current compliance. This is what was required at the time; it no longer reflects current RBI requirements. If no replacement rule is linked above, that only means none is recorded on our register yet — it does not prove no later applicable rule exists. Confirm on the official RBI source below.

What banks were required to do at the time

Who it affects

Primary (Urban) Cooperative Banks, Statutory auditors of urban co-operative banks, Registrars of Cooperative Societies (States/UTs)

❓ Common questions

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

Which circulars were withdrawn?

Eight circulars were withdrawn, covering audit standards, statutory auditor internal assignments, departmental audit violations, and computerization in urban co-operative banks, issued between 1984 and 2009.

Do I need to change my current audit process?

No immediate change is required. The withdrawn circulars are outdated; you should continue following current RBI master directions on audit and IT.

Why did RBI withdraw these circulars?

As part of the Regulations Review Authority (RRA 2.0) interim recommendations, RBI is cleaning up legacy circulars that are no longer relevant or have been superseded.

📜 This document’s life story (1 recorded event, each backed by RBI’s own words)
Repealed by RBI/2025-26/100 — Consolidation of Regulations — Withdrawal of circulars (28 Nov 2025)
RBI’s words: “Official withdrawal register entry #19: DoS.CO.PPG./SEC.02/11.01.005/2022-23 — "Regulations Review Authority (RRA 2.0) - Interim Recommendations - Withdrawal of Circulars" dated May 02, 2022”
📜 Read the original circular — full text as issued by RBI
RBI/2022-23/38 DoS.CO.PPG./SEC.02/11.01.005/2022-23 May 2, 2022 The Registrar of Cooperative Societies (All States/ Union Territories) All Primary (Urban) Cooperative Banks Madam / Dear Sir, Regulations Review Authority (RRA 2.0) – Interim Recommendations – Withdrawal of Circulars Please refer to the Press Release dated May 2, 2022 issued on the captioned subject. 2. The circulars listed in the Annexure are withdrawn with effect from close of business today. Yours faithfully, (Arnab Kumar Chowdhury) Chief General Manager-in-Charge Encl: As above Annexure List of Circulars withdrawn Sr. No.
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2022-23/38 · issued 02 May 2022. The plain-English explanation above is BankPulse’s own independent summary.
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BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=12305&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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