Why does every CA certificate carry a UDIN, and which documents need one?

Why it exists

Before UDIN, a certificate on a CA's letterhead could be forged, or a genuine one altered, and the recipient had no easy way to check it. ICAI introduced UDIN so that:

• every attest document is registered by the signing CA on ICAI's portal;
• the recipient can verify it independently; and
• ICAI can track the documents its members sign.

Which documents need one

All documents a CA in practice signs in that capacity, including:

• certificates of any kind (net worth, turnover, Form 15CB, utilisation, bank and RERA certificates);
• audit reports: statutory, tax, GST, bank branch, trust, cooperative and others; and
• other attest and assurance reports.

The CA generates the UDIN within 60 days of signing, or before submission where the authority requires it at once. The CA records some key figures from the document (for example turnover or net worth) when generating it, and these show on verification.

What it does not do

A UDIN confirms that the document is genuine. It does not by itself confirm that the figures are correct; that rests on the CA's examination and the standards followed.

For recipients

• Insist on a UDIN on every CA certificate.
• Verify it on the portal before relying on it. See how to verify a UDIN.
• If a UDIN is revoked, ask the CA for the replacement document.