The Indian Clearing Corporation Limited (ICCL) on April 15, 2026, issued the notification regarding the Submission of Half Yearly Internal Audit Report by Clearing Members.
The following has been stated namely: -
• Clearing Members who conducted clearing activities between October 01, 2025 and March 31, 2026 must complete an Internal Audit for the half-year ended March 31, 2026.
• The Internal Audit Report (IAR) must be uploaded online through the ICCL IEFS Portal by May 31, 2026.
• Submission must include:
o Annexure I (Internal Audit Certificate)
o Annexure II (Audit Report)
o Annexure III (Sample Selection Guidelines)
o Annexure IV (List of Samples Verified)
• Auditors must:
o Follow prescribed sample selection rules,
o Report all non-compliances with number/value of instances,
o Mention previous audit observations and repeat violations,
o Digitally sign required documents.
• Late/non-submission and audit non-compliances may attract penalties and disciplinary action as per applicable ICCL circulars/notices.
[Notification No. 20260415-26]
