TRAI Issues Digital Addressable Systems Audit Manual 2026

TRAI stated that the new manual has been developed following consultations with industry stakeholders who raised several issues related to the existing audit framework.

The Telecom Regulatory Authority of India (TRAI) has issued the Telecommunication (Broadcasting and Cable) Services Digital Addressable Systems (DAS) Audit Manual, 2026, introducing a revised framework aimed at improving the transparency, efficiency and credibility of the audit process in the broadcasting and cable services sector.

The new Audit Manual will come into force from 1 April 2026 and will serve as a guidance document providing detailed instructions for the audit process under the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017, as amended.

Addressing Stakeholder Concerns

TRAI stated that the new manual has been developed following consultations with industry stakeholders who raised several issues related to the existing audit framework.

Key concerns highlighted during stakeholder interactions included:

• The need to improve audit-related provisions under the Interconnection Regulations and existing audit manual

• Reducing repetitive audits of Distribution Platform Operators (DPOs), which often led to operational disruptions and resource wastage

• Incorporating provisions for infrastructure sharing within the audit framework

• Strengthening accountability and credibility of auditors, including categorising them based on experience

Strengthening Auditor Accountability

To improve the quality and credibility of the audit process, TRAI has introduced enhanced accountability provisions and technical proficiency requirements for auditors.

The Authority has also implemented categorisation of auditors based on their experience, ensuring that more complex audits are handled by suitably qualified professionals.

These provisions were incorporated into the Expression of Interest (EOI) issued by TRAI on 26 August 2025 for the empanelment of auditors.

Consultation Process and Regulatory Amendments

The revised audit framework follows an extensive consultation process initiated by TRAI.

In August 2024, the Authority issued a consultation paper on audit-related provisions of the Interconnection Regulations and the Digital Addressable Systems Audit Manual, inviting feedback from stakeholders.

The consultation process received 64 stakeholder comments and three counter-comments, all of which were published on TRAI’s website. An Open House Discussion (OHD) was subsequently held on 5 December 2024 to further deliberate on the proposals.

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

Guidance Document for the Audit Process

After reviewing stakeholder feedback, the Seventh Amendment Regulations and its own analysis, TRAI finalised the Digital Addressable Systems Audit Manual, 2026.

The Authority clarified that the manual serves as a guidance document outlining detailed audit procedures, but it does not supersede any provisions of the existing regulations.

Access to the Audit Manual

The Telecommunication (Broadcasting and Cable) Services Digital Addressable Systems Audit Manual, 2026 is available on the TRAI website (www.trai.gov.in).

For further information or clarification, stakeholders may contact Dr. Deepali Sharma, Advisor (Broadcasting and Cable Services), TRAI, via email at advbcs-2@trai.gov.in or by phone at +91-11-20907774.