Description

NSE extends deadlines for submission of Audit Plan and Preliminary Audit Report for stockbrokers using Algorithmic Trading for half-yearly period ending September 30, 2025.

Summary

NSE has extended the timelines for submission of System Audit Reports (TYPE-III) for trading members who use Algorithmic Trading or provide Algorithmic Trading facilities to their clients. This extension applies to the half-yearly audit period from April 2025 to September 2025 and was granted after consultation with SEBI based on representations from market participants.

Key Points

  • Extension applies to stockbrokers using Algorithmic Trading or providing such facilities to clients
  • Covers system audit for half-yearly period ending September 30, 2025
  • Extended timelines apply to all eligible members including Qualified Stock Brokers (QSBs)
  • Extension granted in consultation with SEBI following market participant representations
  • Original requirements established under circular NSE/INSP/70900 dated October 17, 2025

Regulatory Changes

No new regulatory changes introduced. This circular provides timeline extensions for existing System Audit (TYPE-III) requirements for algorithmic trading members.

Compliance Requirements

Revised Timeline for Half-Yearly Period (April 2025 - September 2025)

Completion of System Auditor Appointment & Submission of Audit Plan:

  • New Deadline: December 10, 2025

Preliminary Audit Report:

  • New Deadline: December 31, 2025

Action Taken Report (ATR) - If Applicable:

  • New Deadline: March 31, 2026

Applicable To

  • Trading members using Algorithmic Trading
  • Trading members providing Algorithmic Trading facilities to clients
  • Qualified Stock Brokers (QSBs) meeting above criteria

Important Dates

RequirementDeadline
System Auditor Appointment & Audit Plan SubmissionDecember 10, 2025
Preliminary Audit Report SubmissionDecember 31, 2025
Action Taken Report (if applicable)March 31, 2026

Impact Assessment

Operational Impact: Medium - Provides additional time for trading members to complete system audit requirements, reducing immediate compliance pressure.

Market Impact: Low - This is an administrative extension that does not affect trading operations or market structure.

Affected Entities: Trading members and stockbrokers engaged in algorithmic trading activities across all NSE regional offices (Ahmedabad, Chennai, Delhi, Kolkata, Mumbai).

Compliance Relief: The extension demonstrates regulatory flexibility in response to industry feedback while maintaining oversight of algorithmic trading systems.

Contact Information

For clarifications, members may contact NSE regional offices:

Impact Justification

Procedural extension providing relief to trading members using algorithmic trading; affects compliance timelines but does not change substantive requirements