Ease of Doing Compliance - Submission of Action Taken Report for non-compliance(s) reported in the Internal Audit Report

NSE Clearing Limited, vide Circular No. NCL/CMPL/75260 dated July 17, 2026, has announced an important update regarding submission of Action Taken Report (ATR) for non-compliance(s) reported in the Internal Audit Report.

Key Details of the Update –

• NSE Clearing Limited has issued a clarification regarding the framework for submission of the Action Taken Report (ATR) for non-compliances reported in the Internal Audit Report, with reference to Circular No. NCL/CMPL/74723 dated June 15, 2026.

• Clearing Members are required to close all non-compliances reported in the Internal Audit Report within two months from the due date for submission of the Internal Audit Report.

• The Action Taken Report must be certified by the empanelled Internal Auditor of the Clearing Member, confirming the status of compliance and covering at least one month for sample verification.

• Applicability: All Clearing Members (Clearing for other Stock-Brokers and/or Custodial Participants Code).

• The framework is applicable to all Internal Audit Reports received for the half-year ended March 31, 2026 and onwards.

• Effective Date: Applicable for Internal Audit Reports received from the half-year ended March 31, 2026 onwards.

• Penalty/Consequence: Not Mentioned.

Actions if Any –

• Submit the certified Action Taken Report to internalaudit@nsccl.co.in.

• Use the subject line: "ATR for Half year ended March 31, 2026 <Member Code_Member Name>" while submitting the ATR.

• Ensure all reported non-compliances are closed within the prescribed timeline and the ATR is certified by the empanelled Internal Auditor.

Compliance Deadline –

• July 31, 2026 – Due date for submission of the Action Taken Report for the half-year ended March 31, 2026.