He was delivering a keynote address in the seminar on `Value Addition in Auditing' organised by the Patiala branch of the Institute of Chartered Accountants of India. Khanna said that Reserve Bank had taken this decision recently, and it would be implemented next year. The seminar was attended by Chartered Accountants of Patiala, Samana, Rajpura and Gobindgarh in large numbers. Khanna dealt with the finer points in auditing during globalisation of the economy.

Earlier, Navdeep Singh Choudhary, chairman, Patiala branch, welcomed the distinguished participants and called upon the Chartered Accountants to enhance their skills and services to international standards. G.S. Pannu, member, NIRC, Ajay Alipuria, secretary, Patiala branch, expressed the hope that this seminar would help members to carry out the audit assignments more competently.