UDIN Compliance

Dungar Chand U Jain

26-Apr-2019 | Ernakulam Branch of SIRC of ICAI
Lake Palace Backwater Resort, Alleppey
Future is Technology…

Router !!! D

UDIN Compliance | Dungar Chand U Jain

Views… mine… not of SIRC / ICAI…

E & O.E.

UDIN Compliance | Dungar Chand U Jain

 What is UDIN ?
• Unique Document Identification Number
• 18-Digits generated by the system
• for every document certified / attested by a
practicing CA

https://udin.icai.org/
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
 Why UDIN ?
• to curb the menace of fake or forged documents
• Certification / attestation done by third persons
misrepresenting CAs.
• Regulators / Banks / third parties can check the
authenticity of the documents certified / attested.

UDIN Compliance | Dungar Chand U Jain

UDIN - Specimen

0 0 7
AB 0
AAA
3 4 56A
91 2
1

UDIN Compliance | Dungar Chand U Jain

 Algorithm of UDIN
1. Current Year
2. Membership Number
3. Document Serial Number (allotted automatically by system)

0 0 7
AB 0
AAA
5 6 A
2 3 4
1 91
UDIN Compliance | Dungar Chand U Jain
 When to Generate 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)
UDIN Compliance | Dungar Chand U Jain
 ANNOUNCEMENT

UDIN - A way to authenticate document

As you are aware that to secure the certificates/documents attested/certified by practicing
Chartered Accountants and for tracing forged/wrong documents prepared by any third person
misrepresenting himself as a Chartered Accountant, ICAI had implemented an innovative concept
of UDIN i.e. Unique Document Identification Number.

We wish to inform that for this prestigious project of UDIN, ICAI has engaged Tata Consultancy
Services (TCS) who is also automating and will maintain the life cycle of CA Members and Students
making them largely online on a digital platform.

To enable TCS do the huge data migration and data audit which will require around 30 days before
the UDIN Platform becomes mandatory, Central Council of ICAI has decided to mandate UDIN
w.e.f 1st Feb., 2019 in a phased manner as against the earlier announced date of 1st Jan.,
2019 .

Professional Development Committee

UDIN Compliance | Dungar Chand U Jain
 Applicability ?
• Introduced from 1-Jul-2018
• Recommendatory initially

• Mandatory from 1 Jan 2019 1 Feb 2019

• All GST & Tax Audit Reports w.e.f. 1st April, 2019
• All other attest functions w.e.f. 1st July, 2019
UDIN Compliance | Dungar Chand U Jain
 Applicability of UDIN
• Is it mandatory to obtain UDIN for all Certificates*
issued where the Financial Information/related
contents is certified as True and Fair / True and Correct

• Refer Guidance Note on Reports or Certificates for

Special Purposes (Revised 2016) issued by AASB
(Auditing and Assurance Standard Board of ICAI)

UDIN Compliance | Dungar Chand U Jain

 PROCESS
• >> Registration
1 • Change Password
ONE
TIME

• Login
• Generate UDIN
2 • Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
 123456

15/08/1947

1976

UDIN Compliance | Dungar Chand U Jain

 After OTP is fed
• You’ll receive username and system generated
password at the mobile and email, as
registered with the ICAI.
• The password generated is encrypted to
ensure its appropriate safety

UDIN Compliance | Dungar Chand U Jain

 PROCESS
• Registration
1 • >> Change Password
ONE
TIME

• Login
• Generate UDIN
2 • Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
Change Password

UDIN Compliance | Dungar Chand U Jain

 PROCESS
• Registration
1 • Change Password
ONE
TIME

• >> Login
• Generate UDIN
2 • Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
 PROCESS
• Registration
1 • Change Password
ONE
TIME

• Login
• >> Generate UDIN
2 • Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
Types of Certificates

UDIN Compliance | Dungar Chand U Jain

Types of Certificates…

UDIN Compliance | Dungar Chand U Jain

 UDIN Not Applicable (in 1st Phase)
• 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.

UDIN Compliance | Dungar Chand U Jain

Date of Signing of Document

UDIN Compliance | Dungar Chand U Jain

 Financial Figures/ Values
• While registering the certificate for generation of
UDIN, Two Financial Figures are mandatory out of
three fields.
• In case, there is no financial figure in the certificate
being certified, 0 is to be mentioned in Financial
Figure and in its particular please mention “There
is no Financial Figure in Certificate”.
UDIN Compliance | Dungar Chand U Jain
Financial Figures/ Values

UDIN Compliance | Dungar Chand U Jain

Document Description

UDIN Compliance | Dungar Chand U Jain

Send OTP…

UDIN Compliance | Dungar Chand U Jain

Verify OTP… Submit / Preview

UDIN Compliance | Dungar Chand U Jain

Edit / Back before Submit

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
 Usage of UDIN on documents

• 1a “List UDIN” menu can be used to print the

UDIN – Watermark (automatically generated)
• 1b Watermark (Self)
• 2 Print on Documents below Signature
• 3 Writing with Pen
• 4 Rubber Stamp
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
 PROCESS
• Registration
1 • Change Password
ONE
TIME

• Login
• Generate UDIN
2 • >> Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
UDIN -BANK Audit and Tax Audit

UDIN Compliance | Dungar Chand U Jain

UDIN mandatory for Stat. Bank Audit

NOT mandatory for Statutory Bank audits as of now.

Mandatory
• 1-Feb-2019 All Certificates
• 1-Apr-2019 Tax Audit and GST Audit Reports
• 1-Jul-2019 All-in-All
UDIN Compliance | Dungar Chand U Jain
 UDIN mandatory for Tax audit ?

• For Bank branch audit, Separate UDIN must be

generated for tax audit.

UDIN Compliance | Dungar Chand U Jain

Different UDINs for different partners
• UDIN has to be taken per assignment per
signatory.

• If different partners are signing different

certificates, then separate UDIN has to be
taken per signatory.
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
 for all Certificates - Separate UDIN ?
• UDIN to be generated per Assignment per signatory.

• Bank Branch Audit: One audit is One assignment.

Hence, one UDIN for all certificates.

• Caution: List of all certificates bearing same UDIN must be compiled &
handed over to mgt. with covering letter, so that it can’t be misused by
affixing on any other certificate not signed by you.

UDIN Compliance | Dungar Chand U Jain

 UDIN for Certificates in bank audit - Process
• Refer Process as covered earlier.

• Names of the Certificates are to be mentioned under

the Caption “Document Description”

UDIN Compliance | Dungar Chand U Jain

 UDIN for Certificates – Figures ?
• Common figures /parameters, if possible

• If common figures not available then,

– Name of branch, Advances, Deposits etc.
must be one common field, which can be correlated
with all certificates.

UDIN Compliance | Dungar Chand U Jain

 Applicability
Statutory Central Auditors (SCAs) : YES
LFAR : No
UDIN for Certificate & Tax Audit Reports, Same : No

UDIN Compliance | Dungar Chand U Jain

 Tax audit reports filed online using DSC ?
• UDIN is applicable for reports signed
– Digitally and uploaded online &
– Manually

• In case of digitally signed / online reports, UDIN has

to be generated and retained.
(for providing the same on being asked by any third party/ authority.)

UDIN Compliance | Dungar Chand U Jain

 PROCESS
• Registration
1 • Change Password
ONE
TIME

• Login
• Generate UDIN
2 • Search
ROU • Revoke
TINE

UDIN Compliance | Dungar Chand U Jain

 Revocation of UDIN
• The UDIN once generated can be withdrawn or
cancelled with narration.
• thoroughly check the details in preview option
before submission of their application.
• and if any user search for this UDIN, appropriate
narration indicated by Member with the date of
revoke will be displayed for reference.
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
Revoke Document

UDIN Compliance | Dungar Chand U Jain

 OTHERS

UDIN Compliance | Dungar Chand U Jain

 Others…
• How many UDINs one can generate ?
• Viewing Certificate numbers generated ?
• Validity of a UDIN on the portal for viewing by a third
party ?
• Fee for Registration and Generation ?
• Upload the Certificate ?
• ICAI has made awareness to all regulators like RBI, SEBI,
CBDT, MCA, IBA and they can very well ask for UDIN.
UDIN Compliance | Dungar Chand U Jain
 Others…
• Forgot Password
• True Copies
• Can a Partner generate UDIN for another Partner?
• Can Firm register on UDIN Portal
• Digitally signed Documents
• Joint Audit
• Multiple reports in one Assignment
• Upload multiple certificate upload in Excel ?
• UDIN in Advance
UDIN Compliance | Dungar Chand U Jain
 Logout

• Click logout, when you wish to leave this

application.

• Please note, you will be automatically logged

out after 5 minutes of non-activity.

UDIN Compliance | Dungar Chand U Jain

UDIN where mandatory - Not Generated ?

• will amount to non-adherence of the Council

Guidelines and
• may attract disciplinary proceedings as per the
Second Schedule Part II of The Chartered
Accountants Act, 1949.

UDIN Compliance | Dungar Chand U Jain

 for verification of UDIN
https://udin.icai.org/search-udin

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
UDIN Compliance | Dungar Chand U Jain
 F1

UDIN Compliance | Dungar Chand U Jain

UDIN Compliance | Dungar Chand U Jain
 Helpdesk

UDIN Compliance | Dungar Chand U Jain

Check your Complaint Status

UDIN Compliance | Dungar Chand U Jain

 UDIN Helpdesk
• Apart from help desk tab on Menu bar available
at https://udin.icai.org one can email at
[email protected]
• Members can alternatively call at 011-
30110411/480.
• In case of emergency, speak with Mr. Vishal
Agarwal at 9911539260
UDIN Compliance | Dungar Chand U Jain
 What if ?

What if the information is not accepted or the

password is not sent?

• for issues relating to the data regarding enrolment

dates, DOB, email IDs, mobile number, etc.
• Respective Regional Office (SIRC of ICAI) to be
contacted
UDIN Compliance | Dungar Chand U Jain
 UDIN BEING MADE MANDATORY IN 2nd PHASE FOR GST & TAX AUDIT REPORT
You may be aware that Unique Document Identification Number (UDIN) has been made mandatory as per the Council decision taken at its
379th Meeting held on 17th – 18th December, 2018 in the following phases:

•All Certification done by Practising CAs w.e.f. 1st Feb., 2019.

•All GST & Tax Audit Reports w.e.f. 1st April, 2019.
•All other attest functions w.e.f. 1st July, 2019 .
Since 1st February 2019 all certificates issued by Chartered Accountants had been made mandatory. Now in 2nd phase, w.e.f 1st April, 2019,
UDIN is being made mandatory for GST & Tax Audit Reports. Members are requested to make a note of above schedule of mandating UDIN
and also adhere to the same while conducting Bank Audits.

Practising CAs have to register at UDIN portal (https://udin.icai.org/) to obtain UDIN. To authenticate the documents by various Regulators /
Banks / Authorities / Other Stakeholders, practicing CAs have to provide some financial figures and details which are found in the certificate
issued.

Further, it is clarified that for generating UDIN, no certificates are required to be uploaded on the portal. For Process, FAQs and helpdesk you
may visit https://udin.icai.org/. In case you need any further information/ clarification, please email at [email protected] or call at 011-30110480 /
444.

You are advised to register the documents certified by them on the UDIN portal and get these secured.

UDIN Monitoring Group

UDIN Compliance | Dungar Chand U Jain

It’s just the beginning…

Dungar Chand U Jain

[email protected]
26-Apr-2019 | Ernakulam Branch of SIRC of ICAI
Lake Palace Backwater Resort, Alleppey