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

CDSL - Revised format for Report on Internal Audit and Concurrent Audit of Risk-Prone Areas of DP Operations for Half Year ended 30th September 2025

09-Oct-2025 | CDSL/AUDIT/DP/POLCY/2025/684

CDSL has issued a communique regarding the revision of the checklist of the Internal Audit Report (IAR). Accordingly, Depository Participants (DPs) must submit a consolidated audit report to CDSL, as specified in Annexure A, if the internal and concurrent auditors are the same. In case the auditors are different, the report should be submitted as specified in Annexure A, along with the Concurrent Audit Report (CAR) of risk-prone areas as specified in Annexure B, as an attachment to the IAR. The due date for submission of IAR for the half year ended 30th September 2025 is 15th November 2025. Depository Participants (DPs) activated during this period must submit the audit report covering the period from the date of activation to the end of the half-year. Kindly refer to the attached document for more information.

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