FAQs on UDIN released by ICAI

The Institute of Chartered Accountants of India (ICAI) has released Frequently Asked Questions on UDIN (Unique Document Identification Numbers). The ICAI recently announced that the revocation of Unique Document Identification Numbers (UDIN) will be limited to 48 hours on June 23, 2023.

FAQs on Unique Document Identification Number

What is Unique Document Identification Number (UDIN)?

Unique Document Identification Number (UDIN) is 18-Digits system generated unique number for every document certified/attested by Full time Practicing Chartered Accountants.

Why UDIN?

It has been noticed that financial documents/certificates attested by third person misrepresenting themselves as CA Members are misleading the Authorities and Stakeholders. ICAI is also receiving number of complaints of signatures of CAs being forged by non CAs.

What is the objective of UDIN?

To curb the malpractices of certification by non-CAs by impersonating themselves as CAs, the ICAI has come out with an innovative concept of UDIN i.e. Unique Document Identification Number which has been implemented in phased manner. It will secure the certificates/ reports/ document attested/certified by practicing CAs. This will also enable the Regulators/ Banks/ Third parties to check the authenticity of the certificates/ reports/ documents.

What is the syntax of 18-Digits of UDIN?

The 18- digits UDIN is a system generated random number with specific syntax i.e YY MMMMMM AAAAAANNNN.

For e.g. 19304576AKTSBN1359, where First 2 Digits are YY – Last 2 digits of the Current Year (19 for the year 2019)

Next 6 Digits are MMMMMM – ICAI’s Membership No. (304576 in this case)

Last 10 Digits are AAAAAANNNN – Alpha-numeric generated randomly by the system (AKTSBN1359)

When UDIN has been made Mandatory?

Unique Document Identification Number (UDIN) has been made mandatory for all kinds of the Certifications, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by full-time Practicing Chartered Accountants.

As per the Council decision taken at its 379th Meeting held on 17th & 18th December, 2018, UDIN has been made mandatory in phased manner as per following schedule:

• 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.

Who has to generate UDIN?

All Practicing CAs having full-time Certificate of Practice (CoP) have to generate UDIN after registering themselves on UDIN Portal.

Who can register on UDIN Portal?

Practicing CAs having full-time CoP can only register on the UDIN portal to generate UDIN.

Is any person other than CA allowed to register at UDIN portal?

No. Only CAs who is having full-time Certificate of Practice (CoP) can register on UDIN portal to generate UDIN.

Can a Partner generate UDIN for attestation functions done by another Partner?

No, only signing Partner has to generate UDIN.

Whether a Firm can register on UDIN Portal?

No, only members of ICAI having full-time Certificate of Practice can register on UDIN Portal.

Who will generate UDIN for the assignment carried out by CA firm?

Only the Partner/ Proprietor signing the document for such assignment will have to generate UDIN. In case, more than one Partner has signed for that assignment, then all such signing partners have to generate UDIN separately.

Is UDIN applicable for Members in Industry?

No, as UDIN is applicable only on Practicing CAs with full time CoP.

Can Part Time CoP holder generate UDIN?

No. Since part-time CoP holders cannot certify the documents. Hence, they have no access to UDIN portal.

How to Register on UDIN Portal?

Practicing CAs with full time CoP can generate UDIN after registering himself on UDIN Portal. The member has to simply login to generate UDIN.

To register on UDIN, please follow the below steps:

• Click “Member Registration” on Menu bar or click at “For first time sign up, click here” under the Member Login.
• “First Time Registration for Members” window will be opened. After entering Six-digits Membership No. (MRN), Date of Birth and Year of Enrolment, please click “Send OTP”. An OTP will be sent on the registered Mobile and Email of the Member.
• On confirmation of OTP as received, a Username and Password will be sent to the registered Email and Mobile No.

How to generate a Unique Document Identification Number (UDIN)?

To generate UDIN, a member has to login by entering the MRN and Password and follow the below steps:

• “Generate UDIN” page will be displayed which will contain pre-filled details of Name, MRN, Email-id and PAN Number of the member.
• Select the FRN of the firm on behalf of which the UDIN is being generated. If the member is not carrying out the assignment on behalf of any firm, member can mention NA/Not Applicable/Individual Capacity in the place of FRN.
• Please Select “Document type”.
• Enter the Type of Certificates/ Particulars of Section / Form under which Report issued / Type of Audit / Under Act / Law /Statute / Regulation etc. depending upon the document type.
• Enter “Date of Signing of Document” i.e. the date of signing/certifying the document.
• Enter appropriate key fields.
• Then mention the description/ details about the Document in 15 to 250 characters under “Document Description”.
• Then Click the button “Send OTP”.
• After this an OTP will be received on Registered Mobile and Email of the Member. The received OTP remains valid for 5 minutes and can be entered within 90 seconds.
• Then Enter OTP as received and click on “Verify OTP” Button. If OTP is not entered within time frame, member can click on “Resend OTP” button. Member can try option of resending OTP for maximum 5 attempts.
• After clicking on “Verify OTP” button click “Preview” button. In Preview, details as entered for generating the UDIN will be displayed. If there is any change/error in the content, click “Edit/Back” button, or else, click “Submit”.

Thereafter, 18 Digit UDIN will be generated having a QR Code, that UDIN can be used for mentioning on the Document for which it has been generated either by printing the same or by handwritten. If it is being handwritten, it is to be mentioned after Signatures and Membership Number of the Member.

What is UDIN QR code?

UDIN QR code is a codified array of information relating to a UDIN. After scanning the QR code, user will be redirected to Verify UDIN page with a pre-filled UDIN.

When to generate UDIN?

UDIN is to be generated at the time of signing the Documents. However, in alignment with SQC-1 and SA 230, the same can be generated within 60 days (refer the Annexure 6.1 of this booklet) 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.

For generating UDIN, is any document required to be uploaded on UDIN Portal?

No document is required to be uploaded for generating UDIN.

Is it advisable to change the password after first login?

The password generated by the system is encrypted to ensure the appropriate safety. However, interested Members may change the password at any time through “Change Password” button.

How to change the Password?

To change Password, a member has to follow the below steps:

• Please Login.
• Click on “Profile” from menu bar.
• Then Click “Change Password”.
• Enter the current Password.
• Then Enter New Password, then click send OTP. An OTP will be sent on registered Mobile and Email-id.
• On confirmation of the OTP as received, the password will be reset.

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