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SEBI revises audit framework of MIIs; requires reporting of major non-compliances in system and network audits

May 3, 2022
The SEBI vide Circular dated 07.01.2020, mandated annual system audit by an independent auditor for Market Infrastructure Institutions (MIIs). The SEBI has revised existing system audit framework so as to cover the network audit under the ambit of the revised system. Now, MIIs are required to conduct system and network audit. MIIs are also required to submit information w.r.t. exceptional major Non-Compliances (NCs)/ minor NCs observed in System and Network audit as per specified format.
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