The National Stock Exchange (NSE) on October 24, 2024, issued a circular regarding the submission of the Internal Audit Report.
The following has been stated: -
•All broker-dealers must conduct an Internal Audit for the half year ending September 30, 2024, by independent qualified auditors without conflicts of interest.
•The Internal Audit Report is due via email by November 30, 2024, and must include specific annexures provided by the Exchange.
•Auditors must retain all working papers for potential verification.
•Non-compliance may result in actions.
The detailed circular is given in the document below.
[Circular Ref. No: 074/2024]
