ICMAI Doubles Time Limit for Generating UDIN: Eases Compliance for Practising CMAs

The Institute of Cost Accountants of India (ICMAI) has revised the time limit for cost accountants to generate the Unique Document Identification Number (UDIN), extending the permissible period from 30 days to 60 days to ensure ease of doing business for practicing cost accountants.

The UDIN serves as the digital identifier number which are attributed to attestations, certificates and audit/assurance reports issued by finance professionals. UDIN helps to establish the authenticity of documents and aids in preventing misuse of professionals’ signatures.

The revision of the time by ICMAI is likely to be welcomed by members as it reduces compliance friction where professionals are not able to generate document-specific UDIN immediately after signing them. Considering real-world scenarios and technical issues faced by the professionals, the extension takes into consideration the practical realities of field audits and client interactions with a wider window now in place.

All three primary finance professional institutes, i.e, The Institute of Chartered Accountants of India (ICAI), The Institute of Company Secretaries of India (ICSI) and the ICMAI have in place, their own mechanisms regarding the UDIN generation.

Each of the accounting Institutes operates its own, dedicated portal and also has dedicated guidelines for its members, but the purpose across all three is identical - to authenticate documents certified or attested by practising professionals and prevent misuse of their signatures.

The extension was announced by the Council in a notice (Ref. No.: G/128/10/2025) issued on October 18, 2025. The notice was issued by CMA Dr. Debaprosanna Nandy, Secretary (Officiating). Practicing cost accountants have been advised by the Institute to follow the revised deadline from October 18, 2025.

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