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

CDSL- Submission of Report on Internal Audit and Concurrent Audit of Risk Prone Areas of DP Operations for Half Year ended 31st March 2026

08-Apr-2026 | CDSL/OPS/DP/POLCY/2026/244

CDSL has issued a communique on the Submission of Report on Internal Audit and Concurrent Audit of Risk-Prone Areas of DP Operations for the Half Year ended 31st March 2026. Through this communique, the depository participants have to submit a report on Internal Audit and Concurrent Audit for the half year ended 31st March 2026 by 15th May 2026. The submission of IAR and CAR should be online as per the procedure prescribed in the Communique CDSL/A, I&C/DP/POLCY/2017/215 dated April 28, 2017. Physically submitted IAR and CAR reports will not be accepted and shall be considered as non-submission. The scope, objectives, and the revised checklist of the IAR applicable for the Internal / Concurrent audit for the half year ended 31st March 2026 are enclosed (Refer Annexure-A). If the internal auditor and concurrent auditor of the DP are different, then the internal audit report should be submitted along with the report on concurrent audit (CAR) of risk-prone areas as per the specified format [Refer Annexure-B] as an attachment to the internal audit report. DPs who have been activated during the half-year ended 31st March 2026 shall submit the audit report for the period from the date of activation till the end of the half-year. Kindly refer to the attached document for more information.

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