FAQs on Unique Document Identification Number (UDIN)
Q1. What is Unique Document Identification Number (UDIN)?
Ans. Unique Document Identification Number (UDIN) is 18-Digits system generated unique number for every document certified/attested by Full time Practicing Chartered Accountants.
Q2. Why UDIN?
Ans. It has been noticed that financial documents/certificates attested by third person misrepresenting themselves as CA Members are misleading the Authorities and Stakeholders. ICAI is also receiving number of complaints of signatures of CAs being forged by non CAs.
Q3. What is the objective of UDIN?
Ans. To curb the malpractices of certification by non-CAs by impersonating themselves as CAs, the ICAI has come out with an innovative concept of UDIN i.e. Unique Document Identification Number which has been implemented in phased manner. It will secure the certificates/reports/ document attested/certified by practicing CAs. This will also enable the Regulators/Banks/Third parties to check the authenticity of the certificates/reports/documents.
Q4. What is the syntax of 18-Digits of UDIN?
Ans. The 18- digits UDIN is a system generated random number with specific syntax i.e YY MMMMMM AANNNAANNN. For e.g. 19304576AKTSBN1359, where
First 2 Digits are YY - Last 2 digits of the Current Year (19 for the year 2019)
Next 6 Digits are MMMMMM – ICAI’s Membership No. (304576 in this case)
Last 10 Digits are AANNNAANNN –Alpha-numeric generated randomly by the system (AKTSBN1359)
Q5. When UDIN has been made Mandatory?
Ans. Unique Document Identification Number (UDIN) has been made mandatory for all kinds of the Certifications, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by full-time Practicing Chartered Accountants.
As per the Council decision taken at its 379th Meeting held on 17th & 18th December, 2018, UDIN has been made mandatory in phased manner as per following schedule:
- For all Certificates w.e.f. 1st February,
- For all GST and Tax Audit Reports w.e.f. 1st April, 2019.
- For all other Audit, Assurance and Attestation functions w.e.f. 1st July,
Q6. Who has to generate UDIN?
Ans. All Practicing CAs having full-time Certificate of Practice (CoP) has to generate UDIN after registering themselves on UDIN Portal.
Q7. Who can register on UDIN Portal?
Ans. Practicing CAs having full-time CoP can only register on the UDIN portal to generate UDIN.
Q8. Is any person other than CA allowed to register at UDIN portal?
Ans. No. Only CAs who is having full-time Certificate of Practice (CoP) can register on UDIN portal to generate UDIN.
Q9. Can a Partner generate UDIN for attestation functions done by another Partner?
Ans. No, only signing Partner has to generate UDIN.
Q10. Whether a Firm can register on UDIN Portal?
No, only members of ICAI having full-time Certificate of Practice can register on UDIN Portal.
Q11. Who will generate UDIN for the assignment carried out by CA firm?
Ans. Only the Partner/ Proprietor signing the document for such assignment will have to generate UDIN. In case, more than one Partner has signed
for that assignment, then all such signing partners have to generate UDIN separately.
Q12. Is UDIN applicable for Members in Industry?
Ans. No, as UDIN is applicable only on Practicing CAs with full time CoP.
Q13. Can Part Time CoP holder generate UDIN?
Ans. No. Since part-time COP holders cannot certify the documents. Hence, they have no access to UDIN portal.
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