Dated 2nd September,2019
1. *If UDIN could not be generated at the time of signing the Audit Reports Certificates, what steps should I
follow?*
It is mandatory to generate UDIN while signing the
Audit Reports / Certificates / Document. However, if
any member is unable to generate UDIN as desired
above, it has to be generated within 15 days of signing
the same. The UDIN so generated has be
communicated to “Management” or “Those Charged
with Governance” for disseminating it to the
stakeholders from their end.
2. *Whether UDIN is required for non-corporate entities which are not subject to Audit?*
UDIN is required to be generated for the Audit Report
of the Financial Statements of Non-Corporate entities
which are not subject to Audit, prepared in accordance
with General Purpose Compliance Framework.
Members are also advised to refer Illustration 5 given
in SA 700 in this regard.
3. *Firm Registration Number (FRN) is a compulsory field?What should I write in case there is no FRN?* If Member is practising in his/her Individual name and
there is no FRN, Member can mention NA/Not
Applicable at the place of FRN.
4. *Whether UDIN is required on the attestation of the Examination Form/Mark Sheet Documents of CA
Students?*
No. UDIN is not required for such attestation.
5. *Under various Key Fields, the figures pertaining to which date are to be entered for generating UDIN?*
The figures of the closing date of the Financial Year
(Audit / Engagement Period) or the reporting date (as
on date) as the case may be, should be filled in the key
fields while generating UDIN.
6. *When I would be able to generate UDIN in case of change of mobile number and email ID at SSP Portal*.
Those Members whose Mobile no and Email Ids are not
updated at SSP Portal (Self Service Portal newly launched by ICAI) will not be able to generate UDIN.
It takes 3 working days for updation of Mobile and Email at UDIN portal from the date of updation of
Members data at SSP Portal as UDIN portal is taking updated data of Member from SSP Portal at periodical
intervals. Therefore, Members are advised to do update their data at SSP Portal if not updated till date and register at UDIN Portal as soon as possible to avoid last
minute inconvenience.
7. *Whether UDIN is required while giving consent letter & Certificate pursuant to Section139 read with relevant rules for appointment as Auditor under the Companies Act,2013*
UDIN is not required for such certification.