The Multi Commodity Exchange Clearing Corporation Limited (MCXCCL) on November 12, 2025, issued reminder for Submission of Half-yearly Internal Audit Report by Clearing Members (ITCM & PCM) for half year ended September 30, 2025.
As advised by SEBI and in order to enhance the ease of doing compliance and reduce operational difficulties faced by Members/Audit Firms, it has been decided that only the auditors empanelled with any of the Exchange(s), shall be eligible to conduct internal audit of the Clearing Members of any of the Clearing Corporations.
Members are advised to adhere to the norms prescribed under clause 4.2 of SEBI circular SEBI/HO/MIRSD/MIRSD2/CIR/P/2016/95 dated September 26, 2016, w.r.t. Appointment and Rotation of Internal auditors.
It is to be noted that the due date to submit the Internal Audit Report is within two months from the end of the half year ended September 30, 2025 that is November 30, 2025.
The submissions shall be made through the Member Reporting Portal (MRP) of MCXCCL as well as to the email ID [email protected] with the subject line as “Internal Audit Report- Name of the Clearing Member (Clearing Member Code) – September 2025”. Kindly refer to the detailed process manual for submission of Internal Audit Report through MRP issued vide circular no. MCXCCL/INSP/223/2025 dated October 14, 2025.
[Circular no.: MCX/MCXCCL/585/2025]
