Kathmandu. Nepal Stock Exchange (NEPSE) has implemented ‘IT Audit Guidelines 2026’. According to NEPSE’s guidelines, all broker companies will now have to mandatorily conduct an IT audit.

From the Trade Management System (TMS), back office, customer data management system, servers, databases, network infrastructure to websites and mobile apps, all systems will come under the scope of testing. The directive lays down strict standards in areas such as IT governance, risk management, firewalls, access control, encryption and regular data backup. Priority has also been given to customer authentication (KYC) and password security, according to a Nepse source.

Brokers are required to conduct an IT audit at least once every two years. The new broker will have to complete the first audit within 6 months. Only a registered firm with qualified and experienced experts will be allowed to conduct the audit.