Unique Document Identification Number (UDIN) is mandatory for all Certificates issued by Chartered Accountant in Practice w.e.f. February 1, 2019.
Background: The Institute of Chartered Accountants of India (ICAI) vide announcement dated September 26, 2018 has introduced the concept of UDIN i.e. Unique Document Identification Number to secure certificates/ documents attested/certified by practicing Chartered Accountants (CA). This is being implemented in a phased manner w.e.f. February 1, 2019 as against the earlier announced date of January 1, 2019.
UDIN is 18 Digits system generated unique number. It is totally secure as it can be viewed only by the Member and/ or the Regulators / other Stakeholders who are having the UDIN. Secondly, it does not contain any information of the client. UDIN comprises of:
Applicability of UDIN:
The ICAI has clarified that for the first phase of implementation, ‘Certificates’ also includes Reports issued in lieu of a certificate in terms of Guidance Note on Reports or Certificates for Special Purposes (Revised 2016). Further, it is also proposed to bring all other documents issued by Chartered Accountants like audit reports, limited review reports, etc. under the purview of UDIN, in due course.
All Practicing CAs having full-time Certificate of Practice (CoP) need to register on the UDIN portal to generate UDIN. Details required are: 6 digit Membership Number, Date of Birth and Year of Enrolment. Accordingly, all partners / Proprietors (CA in practice) are required to be registered immediately, if not already registered.
B) Generation of UDIN:
Provide the following information to generate UDIN on the UDIN portal:
C) Placement of UDIN:
UDIN will be applicable for manual as well as digitally signed certificates / uploaded online. UDIN can be used for mentioning on the Certificate for which it has been generated, either writing by hand, printing as watermark or printing on certificate itself. In case of digitally signed / online certificates, UDIN is to be generated and retained for providing the same on being asked by any third party/ authority.
D) Revocation/ Cancellation of UDIN
Members should note that UDIN can be revoked by mentioning the reason. Further, there is no time limit for allowing revocation. If any user (Authorities/Regulators/Banks/Others) had searched that UDIN before revocation, an alert message will be sent about revocation of the UDIN. After revocation of the UDIN, anybody searches for that UDIN, appropriate narration indicated by Member with the date of revocation will be displayed for that revoked UDIN.
Revocation of UDIN may be required in case of
(a) UDIN obtained but certificate not issued for specific reason,
(b) UDIN obtained but certificate not issued within 15 days thereof, or
(c) UDIN obtained and certificate issued but rejected by authority or withdrawn by us for certain reason.
E) Important considerations for Members:
F) Consequences of not generating a UDIN– UDIN generation is being made mandatory as per the Council Decision of ICAI, hence not generating UDIN for mandatory documents will amount to non-adherence of the Council Decision and may attract disciplinary proceedings as per the Second Schedule Part II of The Chartered Accountants Act, 1949.