FRN compulsory field for UDIN Generation from 12.00 am of 1st February 2022 except for member not carrying assignment on behalf of any firm
FRN compulsory field for UDIN Generation from 12.00 am of 1st February 2022. ICAI in its advisory dated 31.01.2022 stated that Firm Registration Number (FRN) will be a compulsory field for generating UDIN by CA firms from 12.00 am of 1st February 2022. The FRN will be displayed in the dropdown which will be fetched from the SSP database on real-time basis.
According to ICAI, if a member is not carrying out the assignment on behalf of any firm, then member can mention NA/Not Applicable/Individual Capacity in the place of FRN. The purpose of mandating the FRN is to enable the firms to consolidate the total UDINs generated by its partners on its behalf for its clients, prospectively.
Further, the head in charge of the firm, as per the SSP database, can view the list of UDINs generated by the partners on behalf of the firm prospectively. However, one firm cannot view the UDINs generated for another firm by a common partner.
- FCAR registration certificate application to be submitted before expiry of 90 days
- Tehsildar certificate of agricultural cannot be ignored over Google Earth images
- Extension of time for filing DIR-3-KYC & web-DIR 3-KYC-WEB upto 15.10.2025
- CBDT amends threshold of exclusions from e-Appeals Scheme 2023
- Case remitted as assessee was Tribal covered u/s 10(26) and did not get opportunity
