14 July 2019
Per SA 730 (Revised) if CA attest financials, it should necessarily per a report. Whether that report is based on audit of accounts or not, UDIN is mandatory from July1,2019 on the report either by watermark or type written or hand written. Further, in the financials where ever the CA's membership number/ FRN is printed,the UDIN also should be mentioned.
14 July 2019
Sir, I want to know under which document type, UDIN is to be generated? There are three document types for udin on the portal 1 Certificate 2 GST and Tax Audit 3 Audit and Assurance Functions Out of these three types, attestation of ITR and Balance Sheet comes under which category? Then what type and act will be applicable?
CAclubindia
