TRAI releases Digital Addressable Systems Audit Manual 2026; to come into force from April

The Telecom Regulatory Authority of India (TRAI) has issued the Telecommunication (Broadcasting and Cable) Services Digital Addressable Systems Audit Manual, 2026, aimed at strengthening the audit framework for the broadcasting and cable services sector.

The new audit manual has been introduced following industry feedback highlighting the need to improve audit-related provisions under the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017, and the existing audit framework.

According to TRAI, stakeholders had raised several concerns during their interactions with the regulator. These included the need to streamline audit provisions in the regulations and audit manual, reduce repetitive audits of Distribution Platform Operators (DPOs), incorporate infrastructure sharing provisions within the audit framework, and improve the accountability and credibility of auditors.

To address these issues, the regulator said it has strengthened the audit framework by incorporating technical proficiency requirements for auditors, categorising them based on experience, and introducing enhanced accountability provisions.

TRAI noted that these measures were already incorporated in the Expression of Interest (EOI) document issued on August 26, 2025 for empanelment of auditors.

Earlier, the regulator had also issued a consultation paper on August 9, 2024 seeking stakeholder comments on audit-related provisions under the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017 and the Digital Addressable Systems Audit Manual.

In response, TRAI received 64 comments and three counter-comments from stakeholders, which were published on its website. An open house discussion on the issue was subsequently held on December 5, 2024.

Following stakeholder consultations, the regulator notified the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) (Seventh Amendment) Regulations, 2026 on February 5, 2026.

After reviewing stakeholder feedback, the Seventh Amendment Regulations and its own analysis, TRAI said it has now finalised the Telecommunication (Broadcasting and Cable) Services Digital Addressable Systems Audit Manual, 2026.

The manual will serve as a guidance document for the audit process and outlines detailed procedures for conducting audits in the sector. TRAI clarified that the audit manual will not supersede any provisions under the existing regulations.

The new audit framework will come into effect from April 1, 2026.