Company Law : ICAI rules restrict UDIN generation beyond 60 days of signing, making backdated financial statements invalid. Companies should pre...
Company Law : Proposals for allowing retrospective UDIN generation under compliance schemes have raised questions about professional ethics. Exp...
CA, CS, CMA : The UDIN portal now captures prior auditor information to ensure ethical compliance, professional discipline, and a traceable audi...
CA, CS, CMA : ICAI mandates that CAs must now record the type of audit opinion (Unmodified, Qualified, Adverse, or Disclaimer) when generating U...
CA, CS, CMA : Learn about UDIN (Unique Document Identification Number) for Chartered Accountants (CAs). Discover its purpose, format, registrati...
CA, CS, CMA : The UDIN portal will now validate turnover, gross receipts, and presumptive tax conditions before allowing UDIN generation for tax...
Corporate Law : FAQs confirm that only practicing professionals with a full-time CoP can generate UDINs, while others may only view past records. ...
CA, CS, CMA : The authority held that PAN must be compulsorily entered for UDIN generation in GST and tax audit cases, expanding validation to f...
CA, CS, CMA : UDIN generation now requires disclosure of preceding year audit details for specific audit categories. The update strengthens audi...
CA, CS, CMA : ICAI to upgrade UDIN Portal to DigiCA Platform on 20th Dec 2025 with enhanced features and improved interface. Members should comp...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
CA, CS, CMA : Delhi High Court ruling upholds disqualification of bid by Sunshine Caterers in IRCTC tender due to non-mention of certified infor...
Corporate Law : Uttarakhand High Court held that as per notification dated 02.08.2019, Tax Audit Reports are mandatorily required to have Unique D...
Goods and Services Tax : In the present case, he had been paid professional fee for uploading of the refund of Input Tax Credit. The petitioner and his co-...
Income Tax : Chartered Accountants Association, Surat Vs. Union Of India (Gujarat High Court) HC refuses to Extend Due date of Filing The Tax...
DGFT : Verify DGFT Licences and Certificates online using UDIN. Access and authenticate documents easily on the DGFT website with no logi...
Income Tax : The Institute of Chartered Accountants of India, in its gazette notification dated 2nd August, 2019, had made generation of UDIN f...
CA, CS, CMA : A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certificati...
Q. Why concept of UDIN is launched by an Institution? In an attempt to pursue heightened sense of self-governance and strengthen the practising side of the profession of Company Secretaries, The Institute of Company Secretaries of India has rolled out a unique initiative in the form of Unique Document Identification Number or UDIN. Aimed at […]
UNIQUE DOCUMENT IDENTIFICATION NUMBER (UDIN) Guidelines 2019 is Approved by ICSI Council on 27th June, 2019 Objective of the Guidelines 1. enable the stakeholders to verify the authenticity of various documents certified by Company Secretaries in Practice; 2. prevent counterfeiting of various attestations / certifications; 3. provide ease of maintaining the Register of Attestation / […]
FAQs issued by UDIN Monitoring Group of ICAI Dated 2nd September,2019 1. If UDIN could not be generated at the time of signing the Audit Reports/Certificates, what steps should I follow? It is mandatory to generate UDIN while signing the Audit Reports/Certificates/Document. However, if any member is unable to generate UDIN as desired above, it […]
The attestation of a Company Secretary (CS) on a certificate or any such document is of immense value since it usually signifies that the CS, in his professional opinion, has ensured that there is no misrepresentation by the entity issuing/submitting such a document. It was being observed that certain unscrupulous individuals were forging signatures while […]
UDIN (Unique Document Identification Number): A Blessing in Disguise for Professionals UDIN : What is Unique in Unique Document Identification Number ? The Concept of UDIN is a very much awaited decision and a welcome step towards better transparency in Certification of documents by various Professionals including Practising Chartered Accountants, Practising Company Secretaries and Practising […]
UDIN- ICSI Unique Document Identification Number [1]In exercise of the powers conferred by clause (1) of Part II of the Second Schedule to the Company Secretaries Act, 1980 as amended by the Company Secretaries (Amendment) Act, 2006. The council member in its 261st meeting held on 27th June, 2019 issued Unique Document Identification Number (UDIN) […]
UDIN 1. MEANING: It stands for UNIQUE DOCUMENT IDENTIFICATION NUMBER. The UDIN is an 18-Digit system generated number and it has the following format: For E.g.: 19A58903AKTSBN1659 First 2 Digits Last 2-Digit of the Current Year (in this case 19) Next 6 Digits ICSI’s Membership No. i.e., AAAAAA (in this case A58903) Next 10 Digits […]
A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time: –
Chartered Accountants with fulltime Certificate of Practice should register and generate their UDINs on the UDIN Portal by registering the certificates attested/certified by them. I am happy to inform that the number of UDINs generated touched the noteworthy 2-million mark.
Several times it has been noticed that non-CAs has been misrepresenting themselves as ICAI member and offering certification services to numerous Authorities and Stakeholders. Such malpractices started bringing a question on the authenticity of financial documents/certification done by actual ICAI Members in practice. Considering the rise in a number of complaints received by ICAI, the […]
