The Institute of Chartered Accountants of India (ICAI) is likely to scrutinize IndusInd Bank's financial records following the revelation of a Rs 2,100 crore irregularity in its derivatives portfolio. This discrepancy, as per the bank's own assessment, could affect 2.35% of its net worth by December 2024. The ICAI's Financial Reporting Review Board is set to evaluate the bank's adherence to accounting and auditing norms in light of this development.