Ease of Doing Compliance - Submission of Action Taken Report for non-compliance(s) reported in the Internal Audit Report
NSE circular NCL/CMPL/ 75260 · 17 Jul 2026
Official record
Open source pageSummary
Check the official recordNSE circular NCL/CMPL/ 75260 · 17 Jul 2026
Official record
Open source pageSummary
Check the official recordNSE Clearing Limited has established a framework for Clearing Members to submit an Action Taken Report (ATR) regarding non-compliances identified in their Internal Audit Reports. Members must resolve all reported non-compliances within two months of the Internal Audit Report submission deadline. The ATR must be certified by an empaneled Internal Auditor, verifying the compliance status and including at least one month of sample verification. This requirement applies to internal audit reports starting from the half-year ended March 31, 2026. For the period ending March 31, 2026, the deadline for submitting the ATR is July 31, 2026. Submissions must be sent via email to internalaudit@nsccl.co.in using the specified subject line format.
What you must do
Key dates
Who is affected
| Department: Compliance | |
|---|---|
| Download Ref No: NCL/CMPL/ 75260 | Date: July 17, 2026 |
| Circular Ref. No: 25/2026 |
To All Clearing Members (Clearing for other Stock-Broker and/or Custodial Participants Code)
Sub: Ease of Doing Compliance - Submission of Action Taken Report for non-compliance(s) reported in the Internal Audit Report
This is with reference to NCL Circular no. NCL/CMPL/74723 dated June 15, 2026, on “Ease of Doing Compliance- Submission of Action Taken Report for non-compliance(s) reported in the Internal Audit Report” wherein NCL prescribed the framework for submission of Action Taken Report for non-compliances reported in Internal Audit Report.
As per the said Circular, Clearing Members are required to close all the non-compliances reported in the internal audit report within 2 months from the end of due date of submission of Internal Audit Report. Further, Action Taken Report shall be certified by the empaneled Internal Auditor of the Clearing Member, confirming the status of compliance and shall cover at least a period of one month for sample verification.
The aforesaid framework shall be applicable for all the internal audit reports received from the half year ended March 31, 2026 and onwards. It may be noted that for the half year ended March 31, 2026, the due date for submission of Action Taken Report is July 31, 2026.
Clearing Members are requested to submit Action Taken Report to the email Id: internalaudit@nsccl.co.in with subject line as: ATR for Half year ended March 31, 2026 .
All members are advised to take note of the above and ensure compliance of the above requirement.
For and on behalf of NSE Clearing Limited
Divya Potdar Chief Manager
| Telephone No | Email id |
|---|---|
| 1800 266 0050 | internalaudit@nsccl.co.in |