UDIN (Unique Document Identification Number) is a unique number for the identification of every document attested by practicing chartered accountants. The attestation of a CA (Chartered Accountant) on a document or any certificate is of enormous value since it generally shows that the CA has ensured that there is no falsification in the issued or submitted document by the company or entity.
An audit report issued by the auditor in respect of the financial statements of an entity reflecting a true and fair view of the financial statements is the prime example of this. It is because of such attestation the investors and other stakeholders can rely on the performance of an entity.
The ICAI (Institute of Chartered Accountants of India) has developed a method of securing the documents issued by a CA by issuing a Unique Document Identification Number (UDIN). UDIN was introduced as ICAI observed that certain unscrupulous individuals are posing as CAs and forging signatures to issue certificates and other such documents with the intent of misleading not only the authorities.
UDIN, Unique Document Identification Number, is unique or exclusive number generated on the UDIN Portal for every documents and certificates that have been attested by a registered CA. However, with effect from February 1, 2019, UDIN is mandatory for all certificates and documents issued by Chartered Accountant in Practice.
The UDIN is an 18 digit system generated number and it has the following format:
- First 2 Digits are YY – Last two digits of the Current Year (in this case 18)
- Next 6 Digits is ICAI’s Membership No. i.e, AAAAAA (in this case 304676)
- Next 10 Digits are the randomly generated Alpha-numeric number i.e., AANNNAANNN (AKTSBN1659).
A) Registration of UDIN:
CAs with Certificate of Practice (Full time Practicing CAs) need to first register themselves on the UDIN portal in order to generate the UDIN for every document that is to be attested.
Step 1: Go to UDIN Portal
Step 2: Select Member Registration and click on first-time sign-up.
Step 3: Enter the six-digit membership number, date of enrolment & date of birth and click on the Send OTP button.
Step 4: Enter the OTP received on the registered mobile number and e-mail id with ICAI and click on Continue.
B) Generation of UDIN:
Step 1: Login to UIDN portal using your valid credentials.
Step 2: Click on Generate UDIN.
Step 3: Select Document type from the pull-down menu.drop down menu.
Step 4: Enter Date of Signing or certifying of Document.
Step 5: After that enter two Financial Figures such as Turnover/Net worth etc.
Step 6: After that enter two Financial Figures such as Turnover/Net worth etc.
Step 7: Out of 3 (three) given fields 2 Financial Figures are mandatory. Zero (0) is to be mentioned in Financial Figure in case, there is no Financial Figure in the Certificate and in its Particulars mention There is no Financial Figure in Certificate.
Step 8: Select Document Description and enter the details in 15 to 50 characters about the Certificate.
Step 9: Then Click the button Send OTP.
Step 10: After this a One Time Password will be received on the Registered Member Mobile number and Email-id.
Step 11: Then enter the received One Time Password and click Preview. In Preview, details entered for UDIN generation will be displayed. In a case if there is any change or error in the furnished details, click Back button, or else, click Submit.
Step 12: The UDIN will now be generated. Such, UDIN can be used on the document by mentioning it as a watermark or using a pen on the document.
ICAI Members should note that by mentioning the reason, UDIN can be cancelled or revoked. Further, for allowing revocation there is no prescribed time limit. An alert message will be sent about the revocation of the UDIN, if any user had searched that UDIN before revocation. In case anybody searches for the revoked UDIN, appropriate statement indicated by Member with the revocation date will be displayed.
As per the Council Decision of ICAI, UDIN generation is compulsory. Hence, not generating UDIN for mandatory certificates or documents may amount to non-adherence of the ICAI Council Decision. Further for the non-adherence of the council decision may attract disciplinary actions as per the Second Schedule Part II of The Chartered Accountants Act, 1949.