Hoda Vasi Chowdhury & Co

Chartered Accountants Tel: +880 (2) 9120090

National Office +880 (2) 8189323
BTMC Bhaban (7th & 8th Level) +880 (2) 8189324
7-9 Karwan Bazar Commercial Area +880 (2) 9140094
Dhaka -1215, Bangladesh Fax: +880 (2) 8119298
E-mail: alam@hodavasi.com
Web: www.hodavasi.com

05 March 2023

Chief Financial Officer

Al-Arafah Islami Bank Limited
Head Office
Al-Arafah Tower, 63, Purana Paltan,
Dhaka-1000

Dear Sir,

Documents required for the statutory audit of Al-Arafah Islami Bank Limited
for the year ended 31 December 2022

We hereby inform you that the following documents are required for the statutory audit of Al-Arafah Islami Bank
Limited for the year ended 31 December 2022. Please provide us the following documents to conduct the audit
procedures smoother.

1. Certificate of incorporation, Article of association & Memorandum of association.

2. Updated Schedule X, Form XII and Form XV.
3. Latest internal audit report (division/ department wise)
4. Last year income tax return, Income tax status (year wise) (last five year)
5. Statement of affairs (including details break up, hard copy & soft copy) as on 31 December 2022.
6. Draft financial statements (including accounts mapping) as on 31 December 2022.
7. CL for the quarter ended 31 December 2021, 31 March 2022, 30 June 2022, 30 September 2022 and 31
December 2022.
8. Audited financial statements for the year ended 31 December 2021.
9. Bangladesh Bank comprehensive inspection report and Management Report of predecessor Auditor as on
31 December 2021 and its subsequent responses.
10. Credit manual, foreign trade operational manual.
11. General banking guideline.
12. List of branches based on total loan portfolio in ascending order.
13. Fixed assets procurement policy.
14. Ageing break up of other assets as on 31 December 2022
15. Investment listing as at 31 December 2022
16. Statement of total investment in capital market as on 31 December 2022.
17. List of fraud and forgery occurred in the bank during 2022.
18. Latest BB core risk inspection reports on CRM, ALM, AML, ICC, FOREX.
19. Statement of overdue position 31 December 2022.
20. List of new investment disbursed for the year ended 31 December 2022.
21. List of rescheduled Investment’s
22. List of restructure investments
23. List of write off loans and advances
24. List of non-banking assets as on 31 December 2022. (if any)
25. A copy of delegation of authority for investment & expenses
Chittagong Office
Delwar Bhaban-4th Floor, 104 Agrabad Commercial Area, Chittagong-4100, Bangladesh.
Tel: +880 (31) 716306, +880 (31) 723391, Fax: +880 (31) 710362, +880 (31) 710488
 26. List of top 20 borrowers (group wise).
27. List of all defaulters.
28. List of stay order clients and provision maintained against them.
29. List of pending litigations against and by the Bank
30. Meeting minutes: Board meeting, ALCO, MANCOM, Executive committee, Risk management (Board &
Management), Audit committee, Bangladesh Bank Tri-partite meeting
31. Details of loan given to directors, their relatives of (a) own bank, (b) others bank.
32. List & amounts of Clients who availed the facilities of non-classification as per BRPD Circular # 51 dated
18 December 2022
33. List & amounts of Clients who availed the facilities of transferring income of imposed interest &
maintaining a) Additional 2% General Provision & b) Additional 1% General Provision related with
CMSME Sector etc as per BRPD Circular # 53 dated 22 December 2022
34. Statement regarding CRR & SLR as on 31.12.22 including Weekly position of October 2022
35. Scanned CAR Return submitted to Bangladesh Bank as on 31.12.22

Any further requirements will be intimated in due course.

Your cooperation will be highly appreciated.

Yours faithfully,

Muhammad Kamruzzaman
Manager, Hoda Vasi Chowdhury