The Institute of Chartered Accountants of India

Addendum to FAQs on Unique Document Identification Number (UDIN), 2^nd Edition

Reference is drawn to the announcement dated 17^th September 2021 regarding alignment of the time limit of generating UDIN from 15 DAYS TO 60 DAYS. In this regard, revisions in the answers to Q16, Q108 & Q 117 consistent with the referred announcement are as follows-

Q16. When to generate UDIN?

Ans. UDIN is to be generated at the time of signing the Documents. However, the same can be generated within 60 days from the signing of the same (both the dates i.e. signing of the document and date of generation of UDIN are included in the time allowed). Further, for the documents where the respective Regulator/(s) or other stakeholders require UDIN immediately on signing or within a specified period, the same shall be provided by the member.

Q108.Whether UDIN once revoked/ cancelled can be generated again in old signature date?

Ans. No. Revoked UDIN cannot be generated again in old signature date beyond the permissible time i.e., 60 days.

Q117. If UDIN could not be generated at the time of signing the Audit Reports/Certificates, what steps should I follow?

Ans. It is mandatory to generate UDIN while signing the Audit Reports / Certificates / Document. However, if any member is unable to generate UDIN as desired above, it has to generated within 60 days of signing the same. Further, for the documents where the respective Regulator/(s) or other stakeholders require UDIN immediately on signing or within a specified period, the same shall be provided by the member. The UDIN so generated has to be communicated to “Management” or “Those Charged with Governance” for disseminating it to the stakeholders from their end.

Members may take a note of aforesaid revised time limit.

UDIN Directorate