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Demo reference · SBR/2026/04Scale Based Regulation — Governance Expectations
Governance, internal audit and disclosure obligations calibrated to NBFC layer.
0
Issued
20 Jun 2026
Effective
1 Aug 2026
What changed
Committee structures, internal audit independence and disclosure obligations tighten as an NBFC moves into a higher layer.
Who is affected
NBFCs in base, middle and upper layers, with obligations increasing by layer.
Why it matters
Growth can move an entity across a threshold before its governance structures mature.
What to do
Model the 18-month layer trajectory and build committee and audit capacity ahead of the threshold.
Boardroom risk
Structural non-compliance discovered only after a growth threshold is crossed.
Related controls
Board committee charters
Internal audit independence
Regulatory disclosure
Source: official notification
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