Three More Troubled Banks to Face AQR This Week

Last updated: August 19, 2025

Dhaka, Bangladesh (BBN) - Three private commercial banks, long plagued by financial irregularities and scams, are set to come under an asset quality review (AQR) by an international audit firm this week, according to officials.

The banks—AB Bank, IFIC Bank, and National Bank—will be audited by Deloitte Malaysia, which has been tasked with examining their true financial health.

The decision was finalised at a review meeting held Sunday at Bangladesh Bank (BB) headquarters, chaired by BB Governor Dr. Ahsan H. Mansur and attended by the chairmen and managing directors of the three banks.

The meeting also reviewed the banks’ key indicators, including advance-deposit ratio (ADR) and non-performing loans (NPLs).

“We’ve finalised the decision to conduct AQR in the banks after consultations with their chairmen and managing directors,” a senior BB official told media.

Two representatives from Deloitte Malaysia are already in Dhaka, and the audit is expected to begin within the week.

What the audit will cover

Under the AQR—widely regarded as a forensic audit—auditors will scrutinise:

  • Loan collaterals, property valuations, and possible links between loans and bank directors or their subsidiaries
  • Loan classification, large loan defaulters, and single-borrower exposure Asset-liability mismatches and liquidity positions
  • Compliance with CRR, SLR, LCR, and NSFR requirements
  • Capital adequacy under Basel-III, with a focus on Tier-1 and Tier-2 capital
  • Auditors will also assess loan concentration across sectors and borrower groups.

Expected timeline and funding

According to BB officials, the audit of the three banks is expected to be completed by the end of 2025. The Asian Development Bank (ADB) is providing financial support for the exercise.

In parallel, the central bank is preparing to bring 11 more banks under similar reviews, with funding support from the World Bank. The list of banks is yet to be finalised.

Previous audits and possible mergers

Earlier, Ernst & Young and KPMG conducted AQRs of six banks—EXIM Bank, Social Islami Bank, ICB Islamic Bank, First Security Islami Bank, Global Islami Bank, and Union Bank. Draft reports have already been submitted to the central bank.

“We’re now working on merging five of the six banks into a new entity in line with the audit reports,” a BB official said while replying to a query.

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