The Council of the Institute in its 322^nd Meeting held at Hyderabad on 21^st August, 2019 has made UDIN (Unique Document Identification Number) mandatory to be mentioned on the following reports & certificates issued by a practicing Cost Accountant :

• All Cost Audit Reports issued under Section 148 of the Companies Act 2013.
• GST Audit Reports issued under CGST Act 2017.
• All other Audit Assurance & Attest functions.
• All certificates.

** However, use of UDIN will not be mandatory for any e-form signed or certified by a Cost Accountant.

The use of UDIN will be mandatory for all the reports, certificates, etc referred above, issued on or after 1^st October, 2019.

For any query you may reach us at: it.ad1@icmai.in