The Central Depository Services (India) Limited (CDSL) on September 18, 2026, notified of the Submission of Compliance on the Closure of Observations Identified during the system audit.
The following has been stated:
• CDSL has instructed Depository Participants (DPs) to remediate observations identified by the system auditor immediately and obtain auditor certification for their closure. For the April 2025–March 2026 audit period, DPs must submit the compliance/Action Taken Report (ATR) to CDSL by September 30, 2026. Failure to submit within the prescribed timeline will be treated as non-compliance, and applicable penalties will be imposed.
• The ATR is to be submitted through CDSL’s audit application after mapping the IT Auditor. The Designated Officer is required to provide management comments and target closure dates for open findings, while the IT Auditor verifies the details, digitally signs the generated ATR, and submits it.
• The final signed ATR must then be digitally signed/uploaded by the DP and submitted to CDSL. The communiqué also specifies mandatory fields and documentation requirements depending on whether an observation is Complied, Not Complied, or Not Applicable.
[Notification No. - CDSL/IS/DP/POLCY/2026/647]
