Introduction: Q1. What is Unique Document Identification Number (UDIN)?
Ans. Unique Document Identification Number (UDIN) is 18-Digits systema 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. ICAl 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 ICAl has come out with an innovative concepta 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 AAAAAANNNN. 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 AAAAAANNNN 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 Audita 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, 2019.
. 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, 2019.
Please refer Annexure 5 of this booklet.
Q6. Who has to generate UDIN?
Ans. All Practicing CAs having full-time Certificate of Practice (CoP) have 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?
Ans. No, only members of ICAl having full-time Certificate of Practice can register on UDIN Portal.