https://www.taxtmi.com/circulars?id=68096 Exchanges must develop web portals to manage the system audit lifecycle of stock brokers, ensure secure auditor access via OTP, capture auditor geo-location to confirm physical visits, and enable online submission of standardised audit reports and Action Taken Reports. Exchanges shall empanel auditors under prescribed eligibility criteria emphasising individual qualifications, ensure auditor independence with appointment limits and potential cooling-off periods, and enforce de-empanelment for repeated deficiencies. The portal is to be ready within six months and the framework applies from the audit period FY 2025-26. en-us Fri, 31 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68096 Exchanges must develop web portals to manage the system audit lifecycle of stock brokers, ensure secure auditor access via OTP, capture auditor geo-location to confirm physical visits, and enable online submission of standardised audit reports and Action Taken Reports. Exchanges shall empanel auditors under prescribed eligibility criteria emphasising individual qualifications, ensure auditor independence with appointment limits and potential cooling-off periods, and enforce de-empanelment for repeated deficiencies. The portal is to be ready within six months and the framework applies from the audit period FY 2025-26. Circulars SEBI Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68096