Is UDIN required for Certified True Copies? FAQ on Certificates by UDIN

The Unique Document Identification Number (UDIN) system, introduced by the Institute of Chartered Accountants of India (ICAI), is a safeguard against document manipulation and misrepresentation. Every certificate issued by a practicing Chartered Accountant (CA) that authenticates financial information as “True and Fair” or “True and Correct” must bear a valid UDIN. Since its mandatory implementation from 1st February 2019, UDIN has become a key compliance requirement, ensuring transparency, accountability, and traceability in the professional attestations issued by CAs.

These comprehensive FAQs and Answers provide clarity on the procedural aspects, scope, and practical application of UDIN in certificates, helping practitioners navigate the ICAI’s regulatory framework with accuracy and confidence.

1. Whether UDIN is mandatory for each certification done by CAs?

As directed by the 379th ICAI Council Meeting held on 17th and 18th December, 2018, UDIN is mandatory w.e.f. 1st February, 2019 for all Certificates certified by Practicing CAs.

2. UDIN is mandatory for all the certificates from 1st February 2019? What is meant by Certificates?

It is mandatory to obtain UDIN for all Certificates issued where the Financial Information/related contents is certified as True and Fair / True and Correct.

Members’ attention is drawn that AASB (Auditing and Assurance Standard Board) of ICAI has already issued Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) with illustrative formats, to be followed by the Practicing Chartered Accountants.

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A dropdown illustrative list as below is appearing on the Portal from which the Member can select the certificate they are going to issue. In case the certificate is not matching with the list provided, he is advised to select “Others” and mention the nomenclature of the Certificate under

“Document Description”.

1. Additional Certification by Concurrent Auditors not forming part of

2. Concurrent Audit Assignment

3. Capital Contribution Certificate/Net Worth Certificate

4. Certificate issued by Statutory Auditors of Banks

5. Certificate issued by Statutory Auditors of Insurance Companies

6. Certificate issued for KYC purpose to banks confirming sole proprietorship

7. Certificate issued under RERA Certificate of Liquid Asset U/S 45-IB of RBI Act, 1945

9. Certificate of physical verification of securities issued by Concurrent Auditors of the Treasury Department of Banks.

10. Certificate of Short Sale of Securities issued by Concurrent Auditors of Treasury Department of Banks

11. Certificate Regarding Sources of Income

12. Certificates for Claiming Deductions and Exemptions under various Rules and Regulations

13. Certificates for Funds/ Grants utilisation Charitable Trust/Institution

14. Certificates for Funds/ Grants utilisation for NGO’s

15. Certificates for Funds/ Grants utilisation for Statutory Authority

16. Certificates for Funds/ Grants utilisation under FERA/FEMA/ Other Laws

17. Certificates in form 15CB.

18. Certificates in relation to initial Public Issue/compliances under ICDR and LODR.

19. Certificates issued on basis of Statutory Records under Companies Act, 2013 & applicable provisions

20. Certificates issued under LLP Act

21. Certification for claim of refund other Indirect Taxes

22. Certification for claim of refund under GST

23. Certification of arms length price u/s 92 of the Income Tax Act, 1961

24. Certification of Fair Values of Shares of Company for Buy Back

25. Certification of Fair Values of Shares of Company for the scope of merger / de-merger

26. Certification of Fair Values of Shares of Company for transfer of shares from resident to non-resident.

27. Certification of Fair Values of Shares of Company for Allotment of further shares

28. Certification under Exchange Control legislation

29. Certification under the Income-Tax Laws for various Deductions etc.

29. Net worth Certificates for Bank finances

30. Net worth Certificates for Bank Guarantee

31. Net worth Certificates for Student Study Loan

32. Net worth Certificates for Visa by Foreign Embassy

33. RBI Statutory Auditor Certificate for NBFCs

34. Turnover Certificate

35. Working Capital Certificate/Net Working Capital Certificate

36. Others

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For clarity, it is to be noted that, Certificates include Reports issued in lieu of a Certificate in terms of Guidance Note on Reports or Certificates for Special Purposes (Revised 2016).

3. What is required to generate UDIN for Certificates?

For generating UDIN, the Document type is to be selected as Certificates. Thereafter, the date of signing the document is to be mentioned.

There are 3 fields for entering the financial figures / values from the Certificates and the description of the figure/ value so entered.

Out of these, 2 fields are mandatory. In case, there is no financial figure / value available in the document, 0 (zero) is to be mentioned and in description it should be clarified that no financial figure / value is available.

4. How to enter alphanumeric values during the generation of UDIN for certificates?

There are three fields which are required to be filled in during the generation of UDIN for certificates. Out of these three fields, two are mandatory in nature, however, the third field is optional/non-mandatory.

The two mandatory fields will accept numeric values, whereas the third one, optional/non mandatory fields will accept alphanumeric values. Extra fields can be added by the “Add More” option, which will accept alphanumeric values.

5. What is meant by “Date of signing of Document”?

The date on which the Document is signed/ certified by the member is to be mentioned under this head.

6. What is meant by “Document Description”?

Under “Document Description”, the details of the document for which the UDIN is being generated are to be filled in 15 to 250 characters only.

7. What are the Financial Figures and Particulars required to be mentioned for generating UDIN for Certificates?

Any Financial Figure and its particular from the Certificate such as Turnover, Net worth etc. for which UDIN is being generated is to be mentioned under Financial Figures and Particulars.

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Two Financial Figures are mandatory out of three fields. In case, there is no financial figure in the certificate being certified, 0 is to be mentioned in the Financial Figure and in its particular please mention “There is no Financial Figure in Certificate”.

In case, there are more fields in the Certificate which if felt to be included for generation of UDIN, the same can be added by using “Add More”.

8. Is UDIN required for certified true copies also?

As it is not an attestation function, UDIN is not required for certified true copies.

9. Whether UDIN is applicable for manually signed documents only or for digitally signed certificates being uploaded online also such as Form 15 CB or MCA Forms viz. DIR 12, AOC 4, MGT 7?

UDIN will be applicable both for manually as well as digitally signed Certificates / uploaded online such as Form 15 CB, MCA Forms viz. DIR 12, AOC 4, MGT 7 etc. In case of digitally/manually signed documents,

UDIN has to be generated and communicated to “Management” or “Those Charged with Governance” for disseminating it to the stakeholders from their end.

10. Whether I can certify the Income Tax Return of an individual which is required for bank loan purposes?

For the certification of ITR, Members are advised not to certify ITR as true copy. However, they can make an opinion/ certificate/ report about ITR based on its source, location and authenticity of data from which ITR is being prepared and UDIN is required while doing so.

11. Is UDIN applicable on resignation of an Auditor?

No, UDIN is not required.

12. Is UDIN required for Non-Objection Certificate (NOC) given by the previous Auditor?

UDIN is not required on NOC from the previous Auditor.

13. Whether one UDIN can be used for multiple certificates generated on the same day?

No, separate UDIN is required for each assignment and is to be used for all documents issued under that assignment.

14. Can UDINs be generated for Multiple Certificates in bulk?

Yes, for Certificates, UDINs can be generated in bulk. A provision has been incorporated in UDIN Portal using the same, UDINs can be generated in bulk (upto 300) for various types of Certificates in one go.

It can also be done through uploading excel files.

15. What is the process for generating UDIN in bulk?

1. To upload through excel, the template can be downloaded by using the Download Template button. Please note that the .xlsx file can be opened in Excel 2007 and later versions.

2. Select Certificate type from drop down.

3. Input dates in the format as per your system/computer (generally it is in mm/dd/yyyy or as 10 Jan 2021). Excel will format dates automatically in required format i.e dd-mm-yyyy. Do not use copy & paste in this cell.

4. Fill in all the parameters and values.

5. Save the file.

6. Click on the upload file on the Certificate Form on UDIN Portal.

7. Select the file just saved now.

8. Portal will populate the data in the Form. Verify the data so populated.

9. If correct, Send and Verify OTP and Submit.

10. Alternatively, the option of filling the details of Type of Certificates, Dates and key fields etc. is also available on the form itself.

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