Institute of Chartered Accountants of India made UDIN mandatory with effect from 1st February 2019 to curb the very malpractice of fake certificate issuance by ICAI non members. As per Institute’s website “It was noticed that financial documents/ certificates attested by third person misrepresenting them as CA Members are misleading the Authorities and Stakeholders”. ICAI in past received number of complaints of signatures of CAs being forged by non CAs. To curb the malpractices, ICAI has implemented in phased manner an innovative concept of UDIN i.e. Unique Document Identification Number.
ICAI also issued UDIN FAQ’s which are available at below Link:
Unique Document Identification Number (UDIN) is 18-digit system generated number for every document certified/attested by Practicing Chartered Accountants.
The 18-digit UDIN will be in a format of – YY MMMMMM AANNNAANNN.
Where, first two digits are YY – Last 2 digit of financial year (for Year 2019 it will be 19)
Next six digits are MMMMMM – ICAIs Membership number (for eg. 528X25)
Next ten digits are AANNNAANNN – Alpha Numeric combination generated randomly by system
It is mandatory to obtain UDIN for all certificates issued where the Financial Information/related contents is certified as True and Fair/True and Correct. A dropdown illustrative list of certificates is available at link provided above. UDIN is However, not applicable on number of items and will be later covered in Phased Manner. Illustrative list of Items where UDIN is not applicable is provided below:
Brief FAQs for the same is available at link provided above. Member’s can also submit their queries at email@example.com or alternatively call @ 011-30110480.