Rule · BB · 2 Apr 2026
Scheduled banks operating in Bangladesh are directed to submit interim reports to the relevant Bank Supervision Department of Bangladesh Bank by the last date of the ninth month of the audit year, as mandated by Rule 6(2)(c) of the Bank-Company (External) Audit Rules, 2024. This instruction applies to interim reports prepared for the fiscal year 2025 and subsequent years, aligning with the implementation of Risk Based Supervision (RBS). The submission is required to strengthen banking supervision programs and enhance international standards.
Bangladesh Bank
Chief Executive Office
Motijheel, Dhaka-1000
Bangladesh
Ref No.: BRPD-2 Circular Letter No. 05
Banking Regulation and Policy Department-2
Date: ---------------------
19 Chaitra 1432
To,
Managing Director / Chief Executive Officer
All Scheduled Banks operating in Bangladesh
Dear Sir,
Subject: Submission of 'Interim Report' to Bangladesh Bank.
Reference is drawn to your attention to BRPD Circular Letter No. 31 issued on 09 July, 2024 on the above-mentioned subject.
Under Rule 6(2)(c) of the 'Bank-Company (External) Audit Rules, 2024', it has been directed that an interim report based on the ninth month of the audit year of scheduled banks be prepared solely for the purpose of submission to Bangladesh Bank and submitted to Bangladesh Bank by the last date of the audit year.
In order to strengthen banking supervision programs and elevate them to international standards, Bangladesh Bank has undertaken a Risk Based Supervision (RBS) implementation program by restructuring all supervision-related departments, which was communicated to you via SPCCD Circular No. 03 dated 24 December, 2025.
In this context, instructions are given to ensure that the work mentioned in serial number 02 of this circular letter is completed on time and that all interim reports prepared for the year 2025 and subsequent years are submitted to the relevant Bank Supervision Department of Bangladesh Bank.
Yours faithfully,
(Md. Alauddin)
Director (BRPD-2)
Phone: 9530095
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“Under Rule 6(2)(c) of the 'Bank-Company (External) Audit Rules, 2024', it has been directed that an interim report based on the ninth month of the audit year of scheduled banks be prepared solely for the purpose of submission to Bangladesh…”
“In order to strengthen banking supervision programs and elevate them to international standards, Bangladesh Bank has undertaken a Risk Based Supervision (RBS) implementation program by restructuring all supervision-related departments, whi…”
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