The Financial Services Authority (FSA) is holding talks with auditors to avoid problems with end-of-year reports, according to the Financial Times.
Fears that auditors could qualify the accounts of large banks due to uncertainties about their funding and dependence on the government have led to the move.
If companies receive a "qualified" or adverse opinion, this means auditors have serious qualms about their viability.
Although this would be exceedingly rare for a bank, there are worries that they could still receive "added emphases", which draw attention to disclosures in the audit opinion but stop short of a full qualification.
One senior auditor at a Big 4 firm told the newspaper: "There will be some added emphases in financial institutions, but it will tend to be the smaller ones, not systemically important ones."
The FSA confirmed it was meeting with auditors as part of its supervision of the banks, adding: "It would be remiss if we weren't doing anything in the current climate."
Meanwhile, the US-based International Auditing and Assurance Standards Board has issued new guidance on how auditors can assess going concern.
According to the organisation, the move is necessary because the credit crisis has made going concern a much more complicated issue.
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