The Bombay Stock Exchange (BSE) on October 16, 2026, notified regarding the Submission of the Internal Audit Report for half year ended September 30, 2026, through BEFS (BSE Electronic Filing System).
BSE has informed its trading members that the Electronic Filing System (BEFS) is now available for submitting the Internal Audit Report for the half year ended September 30, 2026. Members shall submit the report on or before November 30, 2026, exclusively in electronic form through BEFS, in accordance with Exchange Notice No. 20261001-37 dated October 1, 2026. The notice provides the applicable formats, including the Internal Audit Certificate, Internal Audit Report format (including for Qualified Stock Brokers), guidelines for sample selection, reporting of material non-compliances, indicative processes and relevant SEBI/Exchange circulars, auditor empanelment procedures, corrective-action compliance reporting formats, and user manuals for auditors and members. Submission will be treated as complete only when the member submits the report to the Exchange and receives an acknowledgment email. Reports that are merely saved in the system or submitted by the auditor without final submission by the member will not be considered valid final submissions.
[Notification No. - 20261016-18]
