The Bombay Stock Exchange (BSE) on April 17, 2026, issued a notification regarding the Submission of the Internal Audit Report for the half-year ended March 31, 2026, through BEFS (BSE Electronic Filing System).
The following has been stated: -
•The notice requires Trading Members to submit the Internal Audit Report for the half-year ended March 31, 2026, through BEFS by May 31, 2026, incorporating revised sampling methods and detailed reporting of non-compliances.
•Auditors must verify corrective actions from SEBI inspections, including additional disclosures such as foreign operations and fraud instances, and submit Annexure VI where applicable.
•Critical non-compliances must be reported within two days, and strict action will apply for delays or non-submission.
•Reports must follow prescribed formats, include UDIN and mandatory undertakings, and any incomplete submission will be treated as a non-submission.
[Notification No.: 20260417-24]
