The National Stock Exchange (NSE) on June 05, 2026, notified regarding the Submission of the Action Taken Report for non-compliance(s) reported in the Internal Audit Report
The following has been stated:
• It has reminded Trading Members to close all non-compliances reported in their Internal Audit Reports within two months from the due date of submission of the Internal Audit Report. For the half-year ended March 31, 2026, the Action Taken Report (ATR) shall be submitted by July 31, 2026, through the Inspection Module available in the Member Portal.
• The ATR shall be certified by the empanelled Internal Auditor and should confirm the status of compliance after verifying corrective actions over a sample period of at least one month. NSE has also provided a detailed electronic submission procedure for filing ATRs through the portal.
• The Exchange has clarified that monetary penalties and disciplinary actions, as prescribed under its circular dated April 17, 2026, will be initiated if members fail to submit the ATR within the due date or fail to close the reported observations.
• Members should note that an ATR will be treated as successfully submitted only when it is formally submitted to the Exchange and an acknowledgement email is received. Reports merely saved in the system or submitted only by the auditor will not be considered valid submissions. Trading Members have been advised to inform their internal auditors and ensure timely compliance with these requirements.
[Notification no. - NSE/INSP/74566]
