The Institute of Chartered Accountants of India
12th April 2022
This is to inform that the members are now required to fill the value of the MOC while generating UDIN for the Audit Report for Statutory Audit of Bank Branch under the category Audit & Assurance Functions for Statutory Audit-Bank Branch at the UDIN portal without any disclosure of the details of the client.
The information to be provided at the UDIN portal regarding MOC will be mandatory and will be totally encrypted. It will not be visible to any third-party verifier.
Members may take a note of aforesaid information.
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