Who headed the expert committee, that has recommends Reserve Bank of India (RBI) to revise the guidelines on concurrent audit system ?

Who headed the expert committee, that has recommends Reserve Bank of I

1.	Who headed the expert committee, that has recommends Reserve Bank of India (RBI) to revise the guidelines on concurrent audit system ?
A.	Yezdi Hirji Malegam
B.	T. N. Manoharan
C.	Kamlesh Shivji Vikamsey
D.	Swaminathan Gurumurthy
E.	None of these
Answer» B. T. N. Manoharan