Points to be considered in audit of broking company

firstly check whether cetificate of CA is obtained as per SEBI recent circular.

Then wrt compliance of NSE, BSE & SEBI circulars

AML certificate

and internal controls of the soft ware f the broking firm.

check the soft ware on test check basis

randomly check for third party cheques in clients ledgers

contract notes dispatch

compliants register

dispatch of statement to clients

etc