The Institute of Chartered Accountancy of India (ICAI) has released a fresh set of Unique Document Identification Number (UDIN) FAQs to clear any additional doubts chartered accountants (CA) may have over the new practice.

As reported earlier, effective 1 July all audits and attestations by CAs are required to be affixed using an unique UDIN. This step has been undertaken to ensure no fraud or duplication of audit certificates by unauthorised persons.

All practising CAs were thus required to register on the UDIN portal and generate their unique number and an initial set of FAQs were released to aid them in this effort.

Based on feedback received from various parties, ICAI has now released additional FAQs under schedule I.

The questions which have been answered are:

• If UDIN could not be generated at the time of signing the Audit Reports/Certificates, it would be required to be generated within the next 15 days
• UDIN is also required for audit report of non-corporate entities’ financial statements
• In case of an individual CA who does not have a Firm Registration Number (FRN), he or she can simply write “NA”
• UDIN is not required for attestation of documents belonging to CA students
• Figures pertaining to closing date of Financial Year (Audit / Engagement Period) or the reporting date (as on date), should be filled in the key fields while generating UDIN
• In case of non-updated mobile numbers and email id’s, the CAs won’t be able to generate UDIN. They would have to wait for three working days to update the said information
• UDIN is not required while giving consent letter and Certificate pursuant to Section 139 read with relevant rules for appointment as Auditor under the Companies Act, 2013