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Corporate Laws Central Ministry of Finance Securities and Exchange Board of India Act, 1992

CDSL - Implementation of SEBI Cybersecurity and Cyber Resilience Framework (CSCRF) for Cyber audit report submission

10-Dec-2025 | CDSL/IS/DP/POLCY/2025/806

CDSL has issued a communique on the Implementation of SEBI Cybersecurity and Cyber Resilience Framework (CSCRF) for Cyber audit report submission. Pursuant to this communique, for the implementation of CSCRF guidelines for Cyber Audit by REs, the following timelines have been prescribed: - Conduct of Cyber Audit through Cert-in Auditor and report shall be submitted to Depository after approval from respective IT Committee for the half year ended 30th Sep by 31st Dec 2025. - Submission of ATR/Revalidation report through Cert-in Auditor, providing closure status after approval from the respective IT Committee by 31st March 2026. - Submission of Cyber Security and Cyber Resilience Audit Report shall be considered complete only after the Depository Participants submit the report to the depository after providing management comments. - Further, the auditor must provide compliance status for each TOR item as Compliant/Non-Compliant/Not Applicable, and in case of any TOR item that is not applicable, the auditor is required to justify the non-applicability of said TOR. - The auditor selection norms and guidelines to be adhered to by auditors/REs for the conduct of a cyber audit as per the provisions of CSCRF has been given in Annexure A. - Further, the detailed Terms of Reference (TOR) applicable for Cyber Audit as per CSCRF Framework have been given in Annexure B.

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