The National Stock Exchange (NSE) on September 29, 2023 issued a notification regarding the eligibility criteria for Internal Audit of Trading members.
In view of the representations received from various member associations, the Exchanges have jointly reviewed and revised the eligibility criteria for conducting Internal Audit of the Trading Members. The revised eligibility criteria are enclosed as Annexure A.
The applicability of the empanelment of auditors and guidance on the same shall be communicated through a separate circular in due course.
All Members are advised to take note of the above and bring the provisions of this Circular to the notice of their respective internal auditors and ensure compliance of the above requirement.
The revised eligibility criteria shall be applicable with effect from the half year ended March 31, 2024, and onwards.
Kindly find the Annexure provided with this document below.
[Circular No. 83/2023]