Terms of the offer
Further, non-compliance of UDIN directive may attract Disciplinary Proceedings as per Clause 1 of Part II of Second Schedule of The Chartered Accountants Act, 1949. Accordingly, the Council at its 374th meeting decided to implement UDIN , therefore it has been made recommendatory with effect from 01st July, 2018, and later on it would be made mandatory. The UDIN instrument since, 2019 has been serving as irreplaceable apparatus of authenticating the documents relied on by the relevant regulators, financial institutions and third parties. Whereas we proudly vouch for the success of UDIN instrument in its present form, we can hardly remain complacent for our achievements. Besides, the features, functionalities and scalability of the UDIN system would be dependent on the relevant modifications in the system, processes, and protocols of the ... The Institute of Chartered Accountants of India (ICAI) has expanded the scope of the Unique Document Identification Number ( UDIN ) system to include the nature of the auditor’s opinion. With effect from 20 June 2025, Chartered Accountants issuing UDINs under the categories “GST & Tax Audit” or ...
