ICAI issues UDIN notification specifying Timeline for all certificates, GST and Tax Audit Reports and other other Audit, Assurance and Attestation functions
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
(set up by an Act of Parliament)
NOTIFICATION
New Delhi, the 2nd August, 2019
No.1-CA(7)/192/2019.—Whereas, to curb the malpractice of false certification/attestation by the unauthorized persons & to eradicate the practice of bogus certificates and to save various regulators, banks, stakeholders etc. from being misled, the Council of the Institute decided to implement an innovative concept to generate Unique Document Identification Number (UDIN) mandatorily for all kinds of the certificates/GST and tax audit reports and other attest function in phased manner, for which members of the ICAI were notified through the various announcements published on the website of ICAI www.icai.org at the relevant times.
Now, in exercise of the powers conferred on it under Item No.(1) of Part- II of the Second Schedule to the Chartered Accountants Act, 1949, the Council of the Institute of Chartered Accountants of India hereby issue the following
guidelines for information of public and necessary compliance by members of the Institute –
(i) A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announcements published on the website of the ICAI www.icai.org at the relevant time: –
• For all Certificates w.e.f. 1st February, 2019.
• For all GST and Tax Audit Reports w.e.f. 1st April, 2019.
• For all other Audit, Assurance and Attestation functions w.e.f. 1st July, 2019.
(ii) The above Guidelines shall come into force from the above dates for the various services respectively.
RAKESH SEHGAL, Acting Secy.
[ADVT.III/4//Exty./170/19]
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