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Unique Document Identification Number (UDIN) is 18-Digits system generated unique number for every document certified/attested by Practicing Chartered Accountants.
There is no fee for registration and generation of UDIN.
UDIN is to be generated at the time of signing the Certificate. However, the same can be generated within 15 days of the signing of the same (i.e within 15 days from the date mentioned at Certificates and not beyond that).
No document is required to be uploaded for generating UDIN.
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.
All Practicing CAs having full-time Certificate of Practice (CoP) can only register on the UDIN portal to generate UDIN.
Non-applicability of UDIN can be listed out but the list is not exhaustive. Like in the 1st phase, requirement of obtaining UDIN is Not Applicable for :
- Auditor's Opinion/Reports issued by the Practicing Chartered Accountant under any Statute w.r.t. any entity or any person (e.g.: Tax Audit, Transfer Price Audit, VAT Audit, GST Audit, Company Audit, Trust Audit, Society Audit, etc.,
- Valuation Reports,
- Quarterly Review Reports,
- Limited Review Report
- Information System Audit,
- Forensic Audit,
- Revenue / Credit / Stock Audit,
- Borrower Monitoring Assignments,
- Concurrent / Internal Audit and the like,
- Any report of what so ever nature issued including Transfer Price Study Report, Viability Study Report, Diligence Report, Due Diligence Report, Management Report, etc.
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