12 February 2021
Respected Sir, My query is that whether UDIN is mandatory is required in case of ROC forms and Internal Audit, if required then under which head it need to generate. What content i mention while generating CA UDIN. Whether separate udin is required for each form or one udin is work for all form. Please guide me as per law.
06 July 2024
UDIN (Unique Document Identification Number) is indeed mandatory for various forms and audits as per the guidelines of the Institute of Chartered Accountants of India (ICAI). Here’s how it applies to ROC forms and internal audits:
### UDIN Requirement
1. **ROC Forms**: UDIN is required for certification of ROC forms that Chartered Accountants (CAs) are required to sign. This includes forms such as statutory audit reports, annual returns, and other compliance-related documents submitted to the Registrar of Companies (ROC).
2. **Internal Audit Reports**: For internal audits conducted by CAs, UDIN is also mandatory. Internal audit reports issued by CAs should bear a UDIN to ensure authenticity and prevent misuse.
### Generating UDIN
- **Head of Generation**: UDIN needs to be generated under the appropriate head depending on the nature of the document or report. For ROC forms, it should be generated under the head relevant to certification or attestation. For internal audit reports, it should be generated under the head for internal audits.
- **Content for Generating UDIN**: When generating UDIN, ensure to include the following details: - Membership number of the CA generating the UDIN - Firm registration number (if applicable) - Date of signing the document or report - Description of the document or report being certified or audited
- **Separate UDIN Requirement**: A separate UDIN is required for each document or report that requires certification or auditing. Each UDIN is unique to a specific document to maintain traceability and authenticity.
### Compliance with Law
Ensure compliance with ICAI guidelines regarding the use of UDIN. Failure to comply may result in non-acceptance of documents by regulatory authorities like ROC or internal audit recipients.
For specific queries or to generate UDIN, you can visit the ICAI’s UDIN portal or contact your local ICAI branch for detailed guidance. Always stay updated with the latest regulations and guidelines issued by ICAI regarding UDIN usage.
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