The book "Practical comment to the Instruction of the Central Bank of the Russian Federation from 14. 09. 2006 No. 28-I "On opening and closing bank accounts , "Accounts on Deposits" is an indispensable work , Created by a team of authors, which is becoming an important tool for professionals in the field of banking , Lawyers , as well as students and teachers of economic and law faculties . In the face of ever-changing legislation and financial realities, this commentary offers an in-depth understanding of key aspects related to the opening and closing of bank accounts, as well as the management of deposits. The book is not just a collection of regulations, but a detailed guide that helps the reader understand complex legal terms and procedures. Each section is provided with comments, examples from practice and recommendations, which makes the material accessible and understandable even for those who are just starting their way in the banking sector. The authors seek not only to explain how to properly open and close accounts, but also focus on the possible risks and pitfalls that both banks and their customers may face. This book will be especially useful for bank employees, financial advisors and auditors who face issues related to opening and closing accounts on a daily basis. It will also be an excellent help for students studying banking and teachers who need to update their knowledge in accordance with the latest changes in legislation. Readers interested in financial security and legal regulation in the banking sector will find in this commentary many useful ideas and recommendations. The topics raised in the book cover a wide range of issues: from the legal framework for opening accounts to the practical aspects of interaction between banks and customers. The authors emphasize the importance of compliance with the legislation and domestic policy of banks, which, in turn, contributes to increasing customer confidence and improving the reputation of financial institutions. Issues related to consumer protection and the responsibility of banks for possible errors are also considered. The style of the authors is distinguished by clarity and logical presentation, which makes reading not only useful, but also fascinating. They use examples from real practice, which allows the reader to better absorb the material and see its application in life. The book is not overloaded with complex terms, which makes it available to a wide audience. If you are looking for literature on topics related to banking, law and financial services, then “Practical commentary on the instructions of the Central Bank of the Russian Federation from 14. 09. 2006 No. 28" will be a real find for you. It organically fits into a number of other well-known works on banking law and financial regulation, such as Banking Law: Textbook and Financial Services: Legal Aspects. In conclusion, this book is not just a comment on the instructions, but a complete guide that will help you confidently navigate the complex world of banking services. It will become your reliable companion in your professional activities and will make it possible to avoid mistakes that can cost both banks and their customers dearly. Do not miss the chance to enrich your knowledge and improve your skills with this unique edition!