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

NSDL - Implementation of SEBI CSCRF Circular for Cyber Audit Report Submission

12-Dec-2025 | NSDL/POLICY/2025/0163

NSDL has issued a circular regarding the Implementation of SEBI CSCRF Circular for Cyber Audit Report Submission.

By virtue of this circular, the timelines for the submission of Cyber Audit Report on half yearly basis for all the Depository Participants falling under the following categories falling under the following categories:
a. Qualified REs
b. Mid-size REs (providing IBT or Algo trading as a Stockbroker)
c. Small-size REs (providing IBT or Algo trading as Stockbroker)

1. The due date for conducting Cyber Audit through Cert-in Auditor and submission of the report to the Depository after approval from the respective IT Committee is 31 December, 2025.
2. The due date for submission of the Action Taken Report (ATR)/Revalidation report through Cert-in Auditor, providing closure status after approval from the respective IT Committee, is 31 March 2026.

The auditor selection norms and guidelines to be adhered to by auditors/REs for the conduct of cyber audit as per the provisions of CSCRF have been given in Annexure A, and the detailed Terms of Reference (TOR) applicable for Cyber Audit as per CSCRF Framework have been given in Annexure B.

The updated formats of the Cyber Audit report, Executive Summary, Auditor Declaration, Scope of Audit, Methodology/ Audit approach, Summary of findings, Control-wise compliance status of SEBI CSCRF and Conclusion of Cyber Audit have been enclosed as Annexure C.

Kindly refer to the attached document for more information.

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