Regulatory Alerts2026-02-25
Added
SPCD Circular No. 04: Submission of Audited Financial Statements
The document instructs all scheduled banks operating in Bangladesh to submit three copies of the printed annual report, including audited financial statements, to the Bank's Department of Off-Site Supervision. This requirement applies to financial statements for the year ending 2025 and all subsequent years. The submission must be made to the relevant Bank Supervision Department, and the previous Directive on Supervision Circular No. 03 dated October 10, 2013, is hereby cancelled.
Bangladesh Bank Head Office Motijheel, Dhaka-1000 Bangladesh Supervisory Policy and Coordination Department SPCD Circular No.-04 Date: --------------------- Chief Executive/Managing Directors All Scheduled Banks Operating in Bangladesh
Dear Sir,
Regarding the submission of Audited Financial Statements to Bangladesh Bank.
Reference is drawn to your attention to Directive on Supervision Circular No.-03 dated October 10, 2013, on the subject cited above.
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Section 40 of the Bank Company Act, 1991 (amended up to 2023) directs that the approved audited financial statements of scheduled banks be submitted to Bangladesh Bank within two (02) months of the end of the accounting year. In light of the aforementioned directive, instructions were issued in the aforementioned circular regarding the timely preparation, audit, approval of financial statements by the banks, and the submission of one copy of the printed annual report (including three copies of the financial statements) to the Department of Off-Site Supervision of Bangladesh Bank.
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In order to strengthen the banking supervision program and raise it to international standards, Bangladesh Bank has undertaken a Risk Based Supervision (RBS) implementation program, restructuring all relevant supervision departments, which was communicated to you via SPCD Circular No.-03 issued on December 24, 2025.
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In this context, instructions are hereby issued to ensure the submission of three copies of the printed annual report (including three copies of the financial statements) for the year ending 2025 and all subsequent financial statements prepared thereafter, along with one copy of the printed annual report, to the relevant Bank Supervision Department, by carrying out the tasks mentioned in serial number 02 of this circular in a timely manner.
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The Directive on Supervision Circular No.-03 issued on October 10, 2013, regarding this matter shall be considered cancelled.
Yours faithfully,
(Mohammad Abdur Rob) Director (SPCD) Phone: 9530173 February 25, 2026 12 Falgun, 1432