The Institute of Chartered Accountants of India (ICAI) is considering a review of IndusInd Bank’s financial statements following the bank’s revelation of a Rs 2,100 crore discrepancy in its derivatives portfolio. The discrepancy, as per the bank’s internal review, could affect 2.35% of the bank’s net worth by December 2024. The ICAI’s Financial Reporting Review Board is anticipated to evaluate the bank’s adherence to accounting and auditing standards.