ࡱ> VZQRSTU7 bjbj(( 7JdJd/$ $ ii8LQ>$$"%%%e.e.e.$ظje.C.C."e.e.ii%%4 ===e.Ni%i8%=e.===%[>Z`/R\0>D3\==) e.e.=e.e.e.e.e.a8\e.e.e.>e.e.e.e.e.e.e.e.e.e.e.e.e.$ /: @ ANNEXURE-III PRESCRIBED SAMPLE SIZE S. no.ParticularsIndicative Sample Size Methodology for Sample selection1Client registration documentation /Anti Money Laundering compliance AAll relevant Client Registration Documents executed with clients in compliance with SEBI circulars and supporting collected from the clients are available and are easily retrievable.Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1 BUCC is allotted to all the clients registered during the audit period & the same is timely uploaded to the Exchange. Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1CNo clauses are included in any of the documents executed with the clients- a) which dilutes responsibility of member or b) which is in conflict with any of the clauses in mandatory documents, Rules, Bye-laws, Regulations, Notices, Guidelines & Circulars issued by SEBI & Exchanges or c) Which is not in the interest of the Investor? Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1DAll the mandatory clauses/documents and Annexures such as KYC, details relating to trading account , rights and Obligation, Dos and Donts , RDD and Tariff sheet as stipulated by SEBI/Exchanges have been included in the mandatory section of the Account opening kit executed with the clients.Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1 EIn-person verification is done by Employee, Sub broker or Authorised person only and the date of verification, name, designation and signature of the official who has done in-person verification and the Rubber Stamp is incorporated in the client registration form In case, in-person verification of non-resident clients is not done, attestation of KYC documents is done by Notary Public, Court, Magistrate, Judge, Local Banker, Indian Embassy/ Consulate General in the country where the client resides.Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1FAny changes in address, bank account or demat account is carried out on receipt of written request along with documentary proof from the respective clientLower of 25 clients or 100% wherever changes have been made. Client accounts were changes have been made by the Member.GTrading member has taken documentary evidence in support of financial information provided by the client for equity derivatives segment.Refer Sampling Criteria 1 Clients registered during the audit period in derivative segment. Refer Sampling Criteria 1HClient details including financial details are reviewed periodically and updated for clients in compliance with Exchange circulars.Refer Sampling Criteria 3Top traded clients during the audit period across segments.ITrading code and the unique client code allotted to a client and the e-mail furnished by the client for the purpose of receiving ECN and other details, are communicated by the trading member through the client account opening form or otherwise in writing to the client.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1JMember has identified the beneficial owners of the client ( non-individuals) and has taken reasonable measures to verify the identity of such person as per SEBI Circular CIR/MIRSD/2/2013 dated January 24, 2013Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1KMember has a process to identify the authority of the person who is placing orders on behalf of the client.Refer Sampling Criteria 3Top traded clients during the audit period.LRisk profiling of the clients has been done as per the written down policy of the trading member as per the PMLA master circular.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1MMember has adopted sufficient due diligence process for clients according to their risk profile as per the PMLA master circular.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1NMember is having a clearly defined policy for acceptance of clients and has ensured that an account is not opened where the member is unable to apply appropriate client due diligence measures/KYC Policies.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1OMember has identified clients of special category (CSC) as per the PMLA master circular.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1PThe Client has opted and signed against stock exchange as well as market segment where he intends to trade/traded during the year.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1QCopies of complete set of client registration documents including POA executed by the client was delivered to the client free of charge and within 7 days of upload of UCC.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1RAuthorizations from the client sought in non-mandatory document are separate & do have clients specific consent.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1STrading members had displayed the set of standard documents/policies on their own website for information.Audit Period-TThe member has uploaded the E mail ID and the Mobile number of the client in the UCC database as per the details given by the client in the client registration documents.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1UThe member has uploaded the same E mail ID & the Mobile number of the client in the Exchange UCC records and in the Members back office records and there are no variations.All clients registered as at the end of the Audit periodStep-1 Obtain the UCC records uploaded to the Exchange containing the client code, name, PAN, segment, E mail ID and mobile number etc. Step-2 - Obtain the back office record of client list containing the client code, name, PAN, segment, E mail ID and mobile number etc. Step- 3 Compare whether the mobile numbers & E mail ID updated in both the list are same for each client.VMember having websites have prominently displayed a message on their websites informing their clients to update their E mail IDs & Mobile numbers with the member.Members WebsiteExamination of Member website (if any)WMember has complied with the requirement of uploading the KYC information with the SEBI registered KRAs for all the clients on a continuous basis within the prescribed time limit as per SEBI circular MIRSD/Cir-26/2011 dated December 23, 2011 and MIRSD/Cir-5/2012 dated April 13, 2013 and complied with the provisions of the Circular.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1XMember has downloaded KYC information from KRA system for new clients who are already registered with KRARefer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1YMember has uploaded the KYC data with CKYCR in respect of all individual accounts opened during the Audit period.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1ZMember has uploaded the KYC data with CKYCR in respect of all existing individual accounts (i.e. accounts opened prior to the Audit period).All clientsIdentify whether there are any clients registered prior to audit period whose KYC details are yet to be uploaded with CKYCAATrading Member has prominently displayed on account opening kits, Website Advertisement, publication, notice board and display board, portal website (if any) the following details- i) name of the member as registered with SEBI, ii) its own logo, if any, iii) its registration number, iv) its complete address with telephone numbers.Audit Period-ABMember has made available the documents relating to rights & obligations, uniform risk disclosure document, dos & dont to the clients either in electronic or physical mode as per the preference of the client.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1ACMember has maintained appropriate logs in case the documents relating to rights & obligations, uniform risk disclosure document, dos & dont are sent electronically to the clients, Refer Sampling Criteria 1 Clients registered during the audit period. Refer Sampling Criteria 1ADMembers have displayed the documents relating to rights & obligations, uniform risk disclosure document, dos & dont in vernacular languages on their own website.As on day of audit-2.Order management and risk management systems ATrading member has well documented risk management policy including policy on Margin collection from clients/Trading members.Audit Period-B.Member has a sound system for collecting and reporting client margin collection to the Exchange as per the Exchange/Clearing Corporation requirement. In case of any irregularity observed, mention, in remarks, the instances where false reporting is observed.Refer Sampling Criteria 2Top clients in each segment (F&O and CD Segment) with highest upfront margin obligation. Step-1: Identify top 6 dates (one date in each month of the Audit period) with highest upfront margin requirement in each segment (FO and CD Segment). Step-2 : Out of the 6 dates selected, identify top clients ( sample size to be based on sampling criteria 2) in each segment, with highest margin obligationC.Member has not funded its clients in contravention to Exchange/SEBI requirement except in accordance to the Margin trading guidelines. (Exchange notice no. 20150515-1 dated May 15, 2015 and 20151029-34 dated October 29, 2015, SEBI circular CIR/MRD/DP/54/2017 dated June 13, 2017, CIR/MRD/DP/86/2017 dated August 1, 2017 and CIR/HO/MIRSD/MIRSD2/CIR/P/2017/64 dated June 22, 2017).Refer Sampling Criteria 350 % of the minimum sample should be the top debit balance clients (across all segments) as on the end of the Audit period. At least 25% of the minimum sample should be out of top clients in FO segment with highest upfront margin requirement. At least 25% of the minimum sample should be out of top clients in CD segment with highest upfront margin requirement. In case the minimum number is not available in a particular criterion, then clients shall be selected based on the remaining criteria.DMember has correctly reported details of client funding, if any, to the exchange.Audit Period-ETrading member has not undertaken or was not party to or has not facilitated any fund based activity through financier including any associate, related or third party entities.Audit PeriodMethodology : Identify instances where Member has taken instruction from any financer to execute trades in client accounts or transfer clients funds/securities Check whether member is a party to any agreement/ arrangement, directly or indirectly, entered into between their clients and any person to fund the client transactions Check whether the member has obtained any authorisation or POA, for operating the depository/bank accounts of clients or has operated such accounts under a financing arrangement between the client and any person Whether member has acted as a conduit or front for financing any secondary market transactions entered into by their clients, directly or indirectly.FChecks are in place to ensure that no unauthorized orders are executed from any of the terminals. Audit PeriodCheck whether adequate systems/measures are in place to ensure that orders are received from respective clients only. Undertake a process walkthrough to understand the order placing mechanism and the process of issuing trade/order confirmations.GIn case of dormant accounts, if the account is reactivated then there are checks in place to ensure that account is operated by the relevant client only.Audit PeriodCheck whether an appropriate inactive account policy is in place and appropriate documentation is taken/process is adopted for reactivation of a dormant account.HInitial and other margins are collected from respective clients in the prescribed form of funds, fixed deposit receipts, bank guarantees and approved/liquid securities with appropriate haircut.Refer Sampling Criteria 2Select clients based on the methodology stipulated in point 2 (b). Verify whether the margin reported as collected is available with the Member in approved forms only and as stipulated by Exchange/SEBI from time to time.IProper systems are in place to ensure timely collection for pay-in from the respective client as per settlement schedule.Audit PeriodIdentify instances of client defaults during the audit period. In case of frequent defaults seek reasons from Member and identify any process gaps. Ascertain the process adopted by the Member to recover outstanding balances from their clientsJProper monitoring mechanism is in place to review long outstanding debit balances in clients account and recovery of the same. Top 25 (or 100% whichever is lower) clients with debit balanceUndertake an ageing analysis of the outstanding debit balance of the sample clients as on the last day of the Audit period. Ascertain the process adopted by the Member to recover outstanding balances from their clients Report if more than 50% of the debit balance is outstanding for more than 3 months.KTrading member has implemented proper internal code of conduct and adequate internal controls to ensure that proper checks and balances are in place with respect to SEBI Circular Cir/ ISD/1/2011, dated March 23, 2011 and Cir/ISD/2/2011 dated March 24, 2011 on the subject Unauthenticated news circulated by SEBI registered market intermediaries through various modes of communication.Audit PeriodVerify whether the Member has put in place adequate internal controls as per SEBI Circular Cir/ ISD/1/2011, dated March 23, 2011 and Cir/ISD/2/2011 dated March 24, 2011 to control the circulation of Unauthenticated news.LTrading member has not outsourced their core business activities and compliance functions and adhered to the provisions of SEBI circular CIR/MIRSD/24/2011 dated 15th Dec 2011.Audit PeriodReport if Member has not adhered to the provisions of SEBI circular CIR/MIRSD/24/2011 dated 15th Dec 2011 relating to outsourcing of their core business activities and compliance functions.MThe member has not recovered from the clients excess amount towards short margin penalty levied by the Exchange/ Clearing Corporation in the derivative segment.Audit PeriodIdentify maximum 25 instances where short margin reporting penalty has been levied on the Member during the audit period. Check how the Member has passed on the penalty to the concerned clients While passing on the penalty check whether relevant supporting documents has been provided to the client Report in case any excess penalty amount is levied on the client.NIn case the member has passed on the short margin penalty to the clients, the member has provided the relevant supporting documents to the clients.Audit PeriodRefer methodology in point 2(m)OMember has drafted and implemented Surveillance policy as per the Exchange notice no. 20130307-21 dated March 07, 2013 and 20170118-11 dated January 18, 2017.Audit PeriodCheck whether the Member has drafted a Surveillance policy as per the Exchange notice no. 20130307-21 dated March 07, 2013 and 20170118-11 dated January 18, 2017 Check whether the policy is approved by its Board/Partners/Proprietor. Verify whether the member has implemented the provisions of the policy and taken adequate steps to monitor and report the alerts generated The Member has prepared a quarterly MIS for the alerts generated/disposed/pending and the same is placed before the Board/Partners/ProprietorP Member has implemented appropriate checks for value and / or quantity based on the respective risk profile of their clients as per the provisions of SEBI Circular CIR/MRD/DP/34/2012 dated December 13, 2012.Audit Period-QThe member has put-in place a mechanism to limit the cumulative value of all unexecuted orders placed from their terminals to below a threshold limit set by them as per the provisions of SEBI Circular CIR/MRD/DP/34/2012 dated December 13, 2012.Audit Period-RWhere the Member holds more than 1% of share capital of a listed company, the same has been disclosed to the Exchange as per Exchange notice no. 20131129-20 dated November 29, 2013, 20140214-21 dated February 14, 2014 and 20140318-27 dated March 18, 2014.Audit Period-SMember has taken adequate documentary evidences as specified in SEBI circular CIR/MRD/DP/20/2014 dated June 20, 2014 in case of participants taking positions in CD segment in excess of the applicable position limits based on underlying exposure specified in the said circular.10 clients who have taken positions during the Audit PeriodTop 10 clients who have taken positions during the Audit Period3Contract notes, Client margin details and Statement of accounts AContract notes are sent in the prescribed format and within specified time limit.10 days per segmentObtain trade data for 10 dates (each segment) and PODs/e logs for the corresponding dates. The dates shall be the top 10 dates with highest clientele turnover during the Audit period. Compare the trade data with the PODs/ E logs to see that contract notes have been issued to all the traded clients within 24 hrs.BTrading member has issued contract notes only for trades done under the rules, byelaws & regulations of the Exchange and not otherwise.10 days per segmentExamine as per methodology specified under point 3(a). Check whether any contract notes have been issued without any corresponding tradesCAll prescribed details including running serial number, name and signature of authorized signatory, dealing office details and brokerage are contained in contract note.Audit PeriodObtain sample contract note issued by the Member during the inspection and verify whether the same complies with the format specified by BSE/SEBI from time to time and applicable for the audit period.DDaily Margin statement is issued to the respective clients with the details as specified and within the prescribed time limit.10 days per segmentObtain PODs/e logs for sending the daily margin statement in derivative segment for sample 10 dates. Check from the POD/ E logs whether daily margin statement have been issued to all clients who have traded/have open positions in FO/CDX Segments on those datesEProof of delivery / dispatch/ log for dispatch of Contract Notes/ Statement of Accounts/ daily margin is maintained.10 days per segmentRefer methodology given above in Point 3(d)FMember has complied with regulatory requirements related to Electronic contract notes (ECN), if the contract notes are sent electronically. Audit PeriodCheck whether electronic contract notes are sent : To those clients who have opted for the same Electronic contract notes are sent on the E mail IDs provided by the client Check whether the logs maintained by the Member clearly states the status of the issue of contract notesGTrail of bounced mails is maintained and physical delivery is ensured in case of bounce mails for ECNs.Audit PeriodIn case the Member has a practice of sending ECNs, verify whether bounced mail logs are maintained In case there are no bounce mails, it needs to be checked whether system has a provision to generate bounce logs in case any ECNs gets undelivered. In case of any bounce mails, ascertain whether Member has re-send the same or issued physical contract notes to such clients.HComplete statement of accounts for funds and securities are issued on a quarterly basis to clients (wherever applicable), with error reporting clause. Quarterly statement for the quarter ended June 2018 & September, 2018Check for sample 25 clients for each quarterIDetails regarding appointment of Compliance Officer and changes there in, if any, have been informed to the exchange.Audit Period-JTrading Member has prominently displayed on contract notes, statement of funds and securities, correspondences with the clients the following details- i) name of the member as registered with SEBI, ii) its own logo, if any, iii) its registration number, iv) its complete address with telephone numbers, v) the name of the compliance officer, his telephone number and e-mail address. Audit PeriodObtain sample contract note, statement of funds & securities, correspondences with clients issued by the Member during the audit period and verify whether the same complies with the format specified by BSE/SEBI from time to time and applicable for the audit period.KTrading member has not created/provided e-mail ids for clients.E logs for 10 days per segmentSteps to be followed : Obtain the E logs for sample 10 days for each segment The dates shall be the top 10 dates with highest clientele turnover during the Audit period. Additionally, from the client registration documents, check for sample 10 clients (who have been registered and traded during audit period) whether Emails on which the contract notes have been sent are provided by the client only.LMember has collected physical letters from the clients who have requested for change in e-mail id.Audit PeriodCheck for all instances of changes in E mail IDs by the MemberMIn case facsimile signatures are used on physical contract notes, Member has maintained well-documented & approved policy regarding its useAudit Period- NMember has sent text of Regulation 19 & 20 of SECC Regulations, 2012 to clients dealing with listed Stock Exchanges along with the contract notes Audit PeriodTransaction undertaken in the Audit Period. Check for 5 clients in each month.OMember has sent text of Schedule II of the SEBI (Intermediaries) Regulations, 2008 to clients listed depositories along with the contract notesAudit PeriodTransaction undertaken in the Audit Period. Check for 5 clients in each month.4Dealing with clients funds and securitiesAClients funds and securities are used only for the purpose of the respective clients transactions. If not, instances to be provided in remarks column. 10 daysTop 10 dates with highest clientele funds pay-in obligation and top 10 dates with highest clientele securities deliverable obligation (Value-wise) Check for each dates whether respective client funds/securities were used for meeting their obligations on the ExchangeBPledge of client securities is done only through Depository system in compliance with Regulation 58 of the SEBI (Depositories and Participants) Regulations, 1996. Audit PeriodTo be verified from the client beneficiary account of the MemberCMember has pledged securities of only those clients who have a debit balance in their ledger. Audit PeriodObtain the list of clients whose securities have been pledged, its value and the funds raised for each client. Check whether such clients had debit balances in their account during the Audit period when funds were raised by pledging their securities.DMember has credited the funds raised against the pledged client securities only to client bank account of the Member. Audit PeriodVerify as to where the funds raised after pledging of client securities are being credited.EFunds raised by pledging client securities were utilised for respective client only. List of instances to be provided in remarks column in case of non-utilisation of proceeds for respective client.Mention the date checkedIdentify the date on which maximum funds were raised by the Member after pledging the client securities. Check on the date, whether the funds raised were used for respective client only. In case funds are raised from multiple sources, then the date on which maximum funds are raised, taking all sources together, shall be identified.FMember has sent statement of pledge & funds raised to clients as and when their securities are pledged/unpledged Sampling criteria 3Obtain the client wise list of securities pledged and unpledged from the Member ( quantity wise) as on the last working date of each month for each client. Check whether there is any change in the quantity of securities pledge of any client. Whether Member has sent the pledge statement to such clients.GConstituent beneficiary account or client bank accounts are used for authorized purposes only. In case of any irregularity observed, mention the instances in remarks column.Audit PeriodAll Constituent beneficiary account and client bank accounts to be checkedHNo cash dealings with clients are done in violation of the prescribed norms.Audit PeriodCash book maintained by the Member to be verifiedIIn case where value of bankers cheque / demand draft / pay order aggregate is of Rs 50,000 or more per client per day, then the same are accompanied with name of bank account holder and number of bank account debited, duly certified by issuing bank as per the provisions of SEBI Circular CIR/MIRSD/03/2011, dated June 9, 2011.Audit PeriodAll instances of receipt of bankers cheque / demand draft / pay order aggregate is of Rs 50,000 or more per client per day.JMember maintains audit trail of the funds received and systems are in place to ensure that the funds are received from their respective clients only.Audit PeriodSelect 10 clients, 15 instances with maximum fund payments to the Member during the Audit period. KReceipts/payment of funds and receipt/delivery of securities are received/ transferred from/to respective clients only. Audit Period-LPayments to clients are not made from proprietary bank accounts.Audit Period-MIn case of any transfer of funds between client account/s & proprietary account/s for legitimate purposes, Member has maintained a daily reconciliation statement clearly indicating the details of funds transferred. Audit periodVerification of transfer/JV entries between client accounts and proprietary accounts.NIn case of any transfer of securities between client account/s & proprietary account/s for legitimate purposes, Member has maintained a stock transfer register clearly indicating the day-wise details of securities transferred. Audit periodVerification of transfer of securities between client beneficiary accounts and proprietary accounts.OClients funds / securities are transferred to respective clients within one working day of payout from Exchange in case of no running account authorization.5 daysTop 5 days with highest turnover during the audit periodPConstituent securities received as margin is not utilized for execution of proprietary trades or trades in the name of Directors/ Key Promoters/ shareholders. Audit PeriodVerify 5 settlement dates with highest PRO obligations during the audit periodQThe Delivery of securities to constituent is not made from Proprietary account.5 daysTop 5 dates with highest clientele securities delivery obligation ( value-wise)RExcess Brokerage was not charged on trades executed on the Exchange.10 days per segmentTop 10 dates with highest clientele turnover during the Audit period.SMembers Bank books and bank statements for each bank account are reconciled and reconciliation statement for the same is prepared periodically and there are no long pending outstanding reconcilable items.Audit PeriodTo be checked as on the last date of the Audit periodTRegister of Securities and Holding statement from depositories for each DP account are reconciled and reconciliation statement for the same is prepared periodically.Audit PeriodTo be checked whether reconciliation has been done on quarterly basis.UDividend and other corporate benefits received on behalf of clients is paid/credited/passed on to the respective clients account without any delay. Audit PeriodDelays in excess of 90 days to be reportedVTrading member has taken consent from the client regarding monthly /quarterly settlement in the running account authorisation.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1WTrading member has done actual settlement of funds & securities as consented by the client (monthly/quarterly) in the running account authorisation.Refer Sampling Criteria 350 % of the minimum sample should be out of top credit balance clients as at the end of the audit period who have traded during the audit period. Remaining clients to be selected who have highest credit balance (fund balance & value of securities) as at the end of the audit period but have done no transactions during the audit period. In case the minimum number is not available in a particular criteria, then clients shall be selected based on the remaining criteriaXTrading member has sent a statement of accounts containing an extract from client ledger for funds & securities along with a statement explaining the retention of funds/securities, within five days from the date when the account is considered to be settled. Refer Sampling Criteria 3 Same as point no. 4 (w).YTrading member has not done any inter-client adjustment for the purpose of client level quarterly/monthly settlement.Refer Sampling Criteria 3Same as point no. 4 (w).ZWhile settling the client accounts, Member has ensured that funds have been transferred to the clients through electronic transfer mode only except where the electronic payment instructions have failed or have been rejected by the bank Refer Sampling Criteria 3 Same as point no. 4 (w).AAThe following statutory levies/ fee/ charges are not collected from clients in excess of actuals levied on the members. Such as- i) Securities Transaction Tax, ii) SEBI turnover fees, iii) Exchange Transaction Charges If Excess is collected, please give complete details.Audit Period-ABThe running account authorization taken by trading member from client(s) is dated and contains a clause which explicitly allows a client to revoke the said running account authorization at any time and would continue until such revocation.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1ACMember has put in place systems for dealing with conflict of interest as per SEBI circular CIR/MIRSD/5/2013 dated August 27, 2013.Audit Period-ADMember has not transferred funds from client bank account to any third party or any other non-client accountAudit PeriodAll client bank accounts to be checked for the audit period.AEMember has not transferred funds to its Group companies/ Associates from client bank accounts.Audit PeriodAll client bank accounts to be checked for the audit period.AFPayment for own trades (PRO) are not made from client bank accounts.Audit PeriodAll client bank accounts to be checked for the audit period.AGMember is not operating any assured returns schemes and mobilizing deposits from investors. If yes, please provide details.Audit Period-AHMember has not taken securities from any client for purposes other than margin or meeting the clients obligation.Audit Period-AIMember has ensured that the funds & securities available in the client bank/s and client beneficiary account/s together with balances available with clearing Member and funds with clearing corporation are not less than the funds and securities payable to the client at all times.Audit PeriodVerification to be done based on the balances as on the last day of the Audit periodAJThe stock broker has submitted the correct details to Exchange regarding Monitoring of Client assets under Enhanced Supervision framework as per SEBI circular SEBI/HO/MIRSD/MIRSD2/CIR/P/2016/95 dated September 26, 2016. Audit period Verify the details submitted for each month during the audit period.AKThe stock broker has submitted the correct & complete details to Exchange regarding Client funds & securities under Enhanced Supervision framework as per SEBI circular SEBI/HO/MIRSD/MIRSD2/CIR/P/2016/95 dated September 26, 2016.Refer Sampling Criteria 4 For correctness of data: 1. Identify top clients having credit balance and clients having debit balance at the end of each month during the half year. 2. Verify the details submitted by the stock broker to the Exchange for the said month. 3. In case of repetitive clients for the subsequent month then identify the other clients as per step 1. Repeat the steps 1 to 3 for all six months during the audit period. (Refer Sampling criteria 4) For completeness of data: 1. Verify whether the stock broker has submitted the data for all clients except for a) Custodian settled client b) Clients having zero funds & securities zero balances and also not traded in last 12 months.ALThe stock broker has submitted the correct details in the Risk Based Supervision data submitted to the Exchange.For year ended March, 2018For year ended March, 2018AMThe stock brokers are levying delayed payment charges on clients net debit balances as per Exchange notice no. 20180614-29 dated June 14, 2018.Audit period-5Banking and Demat account operationsAMember maintains separate bank account for client funds and own funds. Also separate beneficiary account for clients securities and own securities are maintained by the member.Audit Period-BClients funds and securities are segregated from own funds and securities. Audit Period-CMember has reported all their Bank & DP account details to the Exchange as required by SEBI circular dated September 26, 2016 & BSE notice no. 20161027-1 dated October 27, 2016 and Notice No 20161017-17 dated October 17, 2016 and 20161122-24 dated November 22, 2016.Audit PeriodCheck the following : Correctness of the details reported Completeness i.e. all accounts used for trading have been reportedDMember has named/tagged their Bank & DP accounts details to the Exchange as required by SEBI circular dated September 26, 2016, June 22, 2017 & BSE notice nos. 20160927-41 dated September 27, 2016, 20161221-20, dated December 21, 2016 & 20170623-14 dated June 23, 2017. Audit PeriodCheck the status of the compliance as on the date of Audit.6Terminal operations and systemsATrading terminals are located in the head office, branch office of the Member or the office of sub broker only. 100%Check terminals at main office and minimum 5 branches in combination of AP/Sub-Brokers offices.BTrading terminals are operated by approved persons/approved users with valid NCFM/BCSM/NISM certification. 100%-CCorrect Terminal details are reported to the Exchange.100%-DMember has ensured that associated persons functioning as compliance officer employed has obtained NISM series III A certification : Within one year from the date of his/her employment after March 11, 2013. By March 10, 2015 for compliance offices employed as on the date of SEBI notification (i.e. March 11, 2013)Verification of Certificate for compliance officers employed after March 11, 2013-EMember has ensured that all associated person as defined in SEBI Notification LAD-NRO/GN/2010-11/21/29390 dated December 10, 2010 have valid NISM series VII certification (Securities Operations and Risk Management Certification Examination).Verification of CertificateTo be checked for all associated person except for persons handling the basic clerical/elementary functions and whose work is supervised by NISM Series VII certified personnel.7Management of branches / sub brokers and internal controlAIn case of closure of branch, advance notice of the same is sent to clients.All branches closed during the periodAll branches closed during the audit periodBThere is a monitoring mechanism to identify sudden increase / decrease in client level turnover from any specific branch.Audit Period-CPeriodic inspection of branch / sub broker/AP is conducted and reports are maintained. Audit PeriodCheck that at least 10% of its active sub-brokers/APs/branches are inspected by Members every year and that each active sub-broker /AP branch is inspected at least once in every 5 years. An active sub-broker /AP/ branch would mean one whose turnover is above 1/10th of the turnover of the Trading Member during the previous financial year (viz April to March )DMember has adequate follow up mechanism in case of adverse observations during branch / sub broker/AP inspections.Audit PeriodCompliance status of the adverse observations made during branch / sub broker/AP inspections by Member to be checked.ETrading member has not dealt with unregistered intermediaries for transactions on the Exchange.Audit Period-FThe member has not shared commission/ brokerage with entities with whom trading members are forbidden to do business / another trading member / employee in the employment of another trading member.Audit Period-8Investor grievance handlingAMember is maintaining a register of investor complaints.Audit PeriodCheck that all investor complaints registered at Exchanges/Scores are entered in the register of complaintsBMember has a sound system of resolution of investor complaints in a time bound manner.Audit Period-CA designated email id for investor grievance is created and informed to the investors and Exchange. Audit Period-DComplaints received on the designated email ID are being looked into to address the same.Audit Period-EThe member has informed the Stock Exchange/ Investor about the actions taken for the redressal of grievances of the investor.Audit Period-FThe member has to take adequate steps to resolve the complaints within 30 days from the date of receipt of the complaint.Audit Period-GInformation about the grievance redressal mechanism as specified by SEBI circular CIR/MIRSD/3/2014 dated August 28, 2014 is displayed at all the offices of the Member for information of the investors.As on day of audit- 9Maintenance of Books of AccountsAPrescribed books of accounts, registers, records and client master are maintained with the required details and for the stipulated period as per regulatory requirements.Audit Period-BRegister of securities is maintained client wise-scrip wise. Audit Period-CAll Entries for receipt and payment/transfer of securities are duly recorded in the register of securities.Audit Period-DExchange wise separate books of accounts are maintained.Audit Period-EPrior approval has been obtained by member for change in shareholding/ directors/constitution.Audit Period-FPrior approval has been obtained in case the member has traded with another member of the Exchange.Audit Period-GMember has intimated the Exchange in case they have traded with member of another stock exchange.Audit Period-HAll advertisements are issued after prior permission of the Exchange and specifically comply with BSE notice no. 20151217-17 dated December 17, 2015.Audit Period-IThe Member, its Group companies/ third party or its associate has not offered any schemes/ leagues/ competitions and has not issued any advertisement for the same. Further, the stock broker has not carried out advertisements in which celebrities form part of the advertisement.Audit Period-JNotice board & SEBI registration certificate of the Trading Member was displayed at the location of audit.Audit Period-KTrading member has not dealt with suspended/defaulter/expelled members and entities prohibited from accessing market.Audit Period-10Systems & Procedures pertaining to Prevention of Money Laundering Act, PMLA, 2002ADetails of appointment of Principal Officer & Designated Director and any changes therein are intimated to FIU-India.Audit Period-BThe member has adopted and implemented written guidelines prescribed under PMLA, 2002. Audit Period-CThe Member has adequate system in place that allows continuous monitoring of transactions and generates alerts based on set parameters for suspicious transactions.Audit Period-DAdequate systems & procedures are in place to scrutinize the alerts for arriving at suspicious transactions and reporting the same to FIU.Audit Period-EMember has adequate systems & procedures in place to ensure screening of employees while hiring.Audit Period-FRecord of transactions, its nature & value and records of reporting made to FIU are maintained and preserved by the member as prescribed under Rule 3, 7 & 8 of PMLA.Audit Period-GMember has ongoing training program for employees so that staff are adequately trained in AML & CFT procedure.Audit Period-HMember has taken adequate measures to carry out & document risk assessment to identify, assess and mitigate its money laundering and terrorist financing risk.Audit Period-IMember has complied with the requirements of the various FATF public statements and updated UNSC lists which are circulated by the exchangesAudit Period and new clients registered during the Audit Period-JMember has done the online registration with FIU-India and has got the FIU Registration no.Audit Period-11Transfer of tradesATrades were executed in respective clients account and are not transferred from one client code to another client code or from client code to pro or vice-versa in the back office of the member. In case of such transfers, if any specific pattern is observed instances to be provided in remarks column.30 dates across all segments30 dates (with highest turnover during the Audit period) across all segments (CM, FO & CD) i.e. 10 dates for each segment if TM enabled for all segments. In case TM is enabled in only two segments then 15 dates shall be selected in each segment and 30 dates shall be selected in case of TM enabled in a single segment.BAll client code modifications were done to rectify a genuine error in entry of client code and no patterns were observed. If any pattern is observed, please give details. Audit PeriodAll modifications during the audit periodCSystems are put in place to monitor/ prevent the use of client code modification facility for purposes other than correcting mistakes arising out of client code order entry.Audit PeriodAll modifications during the audit periodDThe trades modified by the member to the ERROR code have been settled in ERROR account and not shifted to some other client code. If not complied, please provide the details.Audit PeriodAll modifications during the audit periodETrading Member has a well-documented error policy to handle client code modifications, approved by their board/management.Audit Period-12Margin Trading AMember has obtained specific approval from the exchange, in case he is providing margin trading facility to his clients.Audit Period-BMember has complied with regulatory requirements related to margin trading.Audit PeriodVerify for 6 dates (one date in each month) with highest turnover under margin trading 13Proprietary TradingAIf member is doing pro trading, then member has disclosed this information to his clients.Refer Sampling Criteria 1Clients registered during the audit period. Refer Sampling Criteria 1. Check whether the member has disclosed this information in the client registration document.BIf member is doing pro trading from multiple locations, the member has obtained prior approval from the Exchange in this regard.Audit Period-14Internet TradingAMember has obtained specific approval from the exchange, in case he is providing internet trading facility to his clients.Audit Period-BMember has complied with regulatory requirements related to internet trading. Audit Period- 15Execution of Power of Attorney (POA)AThe POA executed with the client (if any) is in the favour of the member and it is not in favor of any other person.Refer Sampling Criteria 1POAs executed (if any) for the clients registered during the audit period. Refer Sampling Criteria 1BThe Power of Attorney executed in favour of trading member is only limited to the purposes as allowed and adheres to the Provisions of SEBI Circular CIR/MRD/DMS/13/2010 and CIR/MRD/DMS/28/2010.Refer Sampling Criteria 1POAs executed (if any) for the clients registered during the audit period. Refer Sampling Criteria 1CThe PoA executed does not prohibit operation of trading account by client(s).Refer Sampling Criteria 1POAs executed (if any) for the clients registered during the audit period. Refer Sampling Criteria 1DThe Member has adopted sufficient internal controls to ensure that POA is not misutilised.Refer Sampling Criteria 1POAs executed (if any) for the clients registered during the audit period. Refer Sampling Criteria 1EFlagging of POA has been undertaken in the UCC with respect of all clients registered after February 13th, 2015Refer Sampling Criteria 1.Clients registered during the audit period. Refer Sampling Criteria 116Operations of Professional Clearing member/ Members clearing trades of other trading members AAll the mandatory clauses have been included in CM - TM agreement (wherever applicable).Audit PeriodCM-TM Agreements executed during the Audit period to be checked BThe Clearing member custodial participant agreements are executed in prescribed formats (wherever applicable). Audit PeriodCM-CP Agreements executed during the Audit period to be checkedCStatement of accounts has been sent to trading member/custodial participants.Audit PeriodDThe clearing member had collected appropriate and adequate margins in prescribed forms from respective trading members.5 days5 Dates with highest Margin requirement during the Audit PeriodEMargin collection reported to Exchange is in accordance with margins actually collected from trading member.5 days5 Dates with highest Margin requirement during the Audit PeriodFExposure allowed to trading members was based on requisite margins available with the clearing member. 5 days5 Dates with highest Margin requirement during the Audit Period17 Securities Lending & Borrowing SchemeAMember has obtained specific approval from the exchange for offering SLBS.Audit Period-BMember has complied with regulatory requirements related to SLBS.Audit Period-18Compliance status of last inspection carried out by SEBI/ Exchanges/ Internal AuditorAMember has complied with the qualifications/violations made in last SEBI inspection report.Last SEBI inspection report.BMember has complied with the qualifications/violations made in last Exchange inspection report.Last Exchange inspection report.CMember has complied with the qualifications/violations made in latest half yearly Internal Audit report.Latest half yearly Internal Audit report.19Comments of the auditor on any other area 20The last half years Internal Audit Report was placed/ approved by the Board/ Proprietor/ partners. SAMPLE DETAILS Sampling Criteria 1 Particulars Sample Size Selection criteriaLess than 100 clients registered during the audit periodMinimum of 15 clients or the total number of clients registered during the audit period.Clients registered during the audit period & to be selected , as per minimum percentage from the respective categories given below: 40%-Individuals 20% corporate 20% partnership 20% HUF/Trusts In case client of a particular category is less than the stipulated, the balance can be met from other category.Between 100 to 500 clients registered during the audit periodMinimum of 25 clients registered during the audit period.Between 500 to 1000 clients registered during the audit periodMinimum of 40 clients registered during the audit period.More than 1000 clients registered during the audit periodMinimum of 75 clients registered during the audit period.In case no clients have been registered during the audit period, then clients registered in prior audit periods may be selected provided they have not been verified earlier. Sampling Criteria 2 No. of days to be verified : 6 dates ParticularsSample SizeLess than 100 active clients during the audit periodMinimum of 25 clients or the total number of clients per segment whichever is lower.Between 100 to 500 active clients during the audit periodMinimum of 50 clients per segmentMore than 500 active clients during the audit periodMinimum of 100 clients per segment Sampling Criteria 3 ParticularsSample Size Less than 100 active clients during the audit periodMinimum of 15 clients or the total number of clients traded during the audit period.Between 100 to 500 active clients during the audit periodMinimum of 25 clients traded during the audit period.Between 500 to 1000 active clientsMinimum of 40 clients traded during the audit period.More than 1000 active clientsMinimum of 75 clients traded during the audit period. Sampling Criteria 4 ParticularsSample Size Upto 5,000 active clients during the audit periodTop 25 clients having credit and top 25 clients having debit balance traded during the audit periodBetween 5,001 to 25,000 active clients during the audit periodTop 50 clients having credit and top 50 clients having debit balance traded during the audit periodBetween 25,001 to 50,000 active clientsTop 75 clients having credit and top 75 clients having debit balance traded during the audit periodMore than 50,000 active clientsTop 100 clients having credit and top 100 clients having debit balance traded during the audit period Regulatory requirements related to margin trading: Member availing MTF has a minimum networth of Rs. 3 crores Member has obtained prior permission from the exchange for offering MTF Client consent has been obtained for MTF in writing or in any irrefutable electronic method Adequate margin has been collected by the Member in the form of cash, cash equivalent or Group I equity shares, with appropriate hair cut Separate client-wise ledgers for funds and securities of clients is maintained Member has maintained separate record of details of the funds used and sources of funds for the purpose of margin trading. Collateral Stocks & funded stocks are separately identified & no comingling has been allowed The funds used for margin trading is obtained from approved sources only Member has adhered to leverage and Exposure Limits while granting the Margin trading facility POINTS TO BE NOTED The guidelines prescribed here are only indicative in nature and not exhaustive. It does not in any way limit the scope of the internal audit. The guideline has been prepared based on the regulatory requirements (as per relevant Acts, Rules, Regulations and circulars) which keep on developing from time to time. The auditors should peruse them and update the scope of the audit. The auditors should clearly indicate Complied indicating Compliance, Not Complied indicating Non-compliance and N.A wherever Not Applicable. The report shall also include the following. Management comments In case of any non-compliances/findings/observations/qualifications by the auditor the management responses should be given to the Exchange against each point. Points to be noted by the Internal Auditor No remarks will be allowed by Auditor in case of complied status. In case the auditor is of the opinion that the relevant checklist point has not been complied by the Member in full, Auditor shall indicate Non-compliance against such points. Auditor to comment on improvements brought about in the operations between the last audit and the current audit at point no. 19 of the checklist. A statement by the auditor that the provisions of SCRA 1956, SEBI Act 1992, SEBI (Stock Brokers and Sub-brokers) Regulations 1992, SCRR 1957, Rules, Bye laws, Regulations, circulars of SEBI, agreements, Bye laws of Exchange/Clearing Corporation, data security and insurance have been covered in the audit. Auditor shall specifically declare about direct / indirect interest in or relationship with the member or its shareholders / directors / partners / proprietors / management if any and also confirm that they do not perceive any conflict of interest in such relationship / interest while conducting internal audit of the said member. Sample size indicated in the format above is minimum sample size. The guidelines for selection of sample is given in Annexure III. All Auditors are advised to adhere to the guidelines while verifying the respective areas. The auditor may increase the sample size as it may deem fit. For each theme/area of audit, auditor shall clearly specify the sample size verified and in case of any non-compliance, the number of instances where adverse observations is noted including the details of the adverse observations in the space provided. The internal audit report should be submitted to the Exchange as per the report format specified above. In case where internal audit report submitted is incomplete and not as per the prescribed guidelines like non-adherence to sample size guidelines same would be treated as non-submission of internal audit report. Exchange reserves the right to advise a Member to change its auditor if quality of the report is not satisfactory or the audit is not carried out as per guidelines. If in the opinion of the auditors, any observation related to any area also possesses a risk relating to Anti Money Laundering (AML) or Combating Financing of Terrorism (CFT) then such observation should be highlighted clearly specifying the risk relating to it.      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