RBS is preparing to tender its audit contract, potentially severing its relationship with current auditor Deloitte from 2016.
The bank confirmed its intention in its annual report, ahead of the group's AGM on Wednesday 25 June.
Deloitte has acted as the company's auditor since March 2000 and was responsible for overseeing accounts ahead of the bank's government bailouts in 2008 and 2009, which left taxpayers with an 81% share of the group.
RBS, which has no contractual obligations restricting its audit appointment, said it set the 2016 appointment date after considering the UK Corporate Governance Code's requirement to tender every ten years, alongside emerging developments in the European Union (EU).
The board will recommend the reappointment of Deloitte at its 2014 AGM, it added.
RBS reported a pre-tax loss of £8.24bn for 2013, with a group operating loss of £2.30bn.
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