It has been noticed by the Institute of Chartered Accountants of India that Financial Documents / Reports / Certificates are being signed by Non-CAs misrepresenting themselves as CA Members thereby misleading the Regulators, Authorities and Stakeholders.
To curb this menace and malpractices, ICAI has conceptualised and implemented an innovative concept called Unique Document Identification Number (UDIN). ICAI at its 379th Council Meeting held on 17th – 18th December, 2018 made generation of UDIN mandatory for every signature of Full time Practising Chartered Accountants in phased manner for the following services:
Read more on: https://taxguru.in/chartered-accountant/icai-udin-generation-process.html
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