CONTENTSStep 1. Appointment lettcr Received p What next?Step 2. Your backbone – Strong PlanningStep 3 .Back Office – Starr PreparingStep 4. Reached the Branch – What do I do?Step 5. Balance Sheet ReviewSTEP 6 Statement of Profit & LossSTEP 7 Identification of NPAs : A practical Overview STEP 8 Non-Performing Advance: Assessmenr of provisionSTEP 9 Advances: Restructuring DemysdfiedSTEP 10 Restructuring: Consorrium & Multiple Banking STEP I I Restructuring under CDR MechanismSTEP 12 Audit of Agricultural Advances: Made easySTEP 13 Rest ructuring – Natural CalamitiesSTEP 14 IS Auditor – Financial: Guidance STEP 15 Miscellaneous Guidance on other mattersSTEP 16 Asset Classification: Summary of RBI GuidelinesAbout The AuthorAnil K. Saxena qualified as a Chartered Accountant in the year 1984 and foundedMis Agarwal & Saxena, Chartered Accountants of which he is currently theSenior Parmer.He has been practicing in the field of Audit and Assurance and during the pastthree decades has gathered wide range of experience in the Central StatutoryAudit of Public Sector, Private Sector, Cooperative and Regional Rural Banksapart from other types of audits in the banking sector including forensic auditand Concurrent audit of CDR monitored accounts. Other than the bankingsector, he has handled the Statutory and Internal Management audit of a widerange of companies in various sectors (Public and Government).Apart from having handled other specialized assignments relating to SOXcompliance, Inspection of Mutual Funds and Stock Exchanges on behalfofSEBIand Investigations, he has also handled assignments relating to development andimplementation of accounting systems.