The Council of the Institute in its 322nd Meeting held at Hyderabad on 21st 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 1st October, 2019.
For any query you may reach us at: it.dd3@icmai.in