ICAI Mandates Additional Information for UDIN Generation under GST, Tax Audit, and Assurance Categories
The ICAI UDIN serves as a digital safeguard to verify the authenticity of documents attested by CAs and is accessible by regulators and other stakeholders for verification
The Institute of Chartered Accountants of India (ICAI) has issued a fresh directive requiring the mandatory disclosure of the Auditor’s Opinion while generating Unique Document Identification Number (UDIN) under the categories of ‘GST & Tax Audit’ and ‘Audit & Assurance Functions’.
Announced by the UDIN Directorate on 20th June 2025, the change is now in effect and is applicable to all practicing Chartered Accountants generating UDINs under these categories.
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The changes are part of the Institute's efforts to improve the tracking, responsibility, and integrity of how Chartered Accountants verify and certify documents in their professional work.
The introduction of UDIN was prompted by the rising number of cases where non-CAs misrepresented themselves as members of the Institute, issuing falsified documents and misleading stakeholders and authorities.
The UDIN system itself was conceived by ICAI to ensure secure certification and verification of documents by its members and to prevent misuse of Chartered Accountants’ signatures.
It serves as a digital safeguard to verify the authenticity of documents attested by CAs and is accessible by regulators and other stakeholders for verification.
ICAI also received complaints regarding the forgery of CA signatures. To address such malpractices, the Professional Development Committee of ICAI rolled out the UDIN system in a phased manner, following a Council decision at its 379th meeting held on 17th and 18th December 2018. It was subsequently made mandatory for all certificates issued by members from 1st February 2019.
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Only CharteredAccountants holding a full-time Certificate of Practice are permitted to register on the UDIN portal and generate UDINs by uploading the documents attested or certified by them.
While the Auditor’s Opinion is now a compulsory field during UDIN generation, the ICAI has clarified that such information will remain confidential and not be visible to any third-party verifier.
Members have been advised to take note of this development and ensure strict compliance during the UDIN generation process. For any clarification, members may reach out to the ICAI at udin@icai.in.
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