The Bombay Stock Exchange (BSE) on April 15, 2026, issued a notification regarding the submission of the Half-Yearly Internal Audit Report by Clearing Members.
The following has been stated: -
•Clearing Members must conduct a complete Internal Audit for the half-year ending March 31, 2026, as per ICCL guidelines.
•Internal Audit Report (IAR) must be submitted online via ICCL’s IEFS portal with all required annexures and digital signatures.
•Auditors must follow prescribed sampling guidelines, report non-compliances with details, and include previous audit compliance status.
•Only empanelled auditors of any Exchange are eligible to conduct the audit for Clearing Members.
•Deadline for submission is May 31, 2026, with penalties applicable for late/non-submission or reported non-compliances.
The detailed notification is given in the document below.
[Notification No.: 20260415-26]
