
UDIN — What the Unique Document Identification Number Is, Which CA Certificates and Reports Must Carry It, How a Bank or Buyer Verifies It at udin.icai.org, the 60-Day Generation Rule, Revocation, and the Income-Tax Portal Linkage for Audit Reports
Video Explanation & Insights
UDIN: how to create it, search it and where it is mandatory
4 videos on this topic
What a UDIN is
The Unique Document Identification Number is an 18-digit code that a practising Chartered Accountant generates on ICAI's portal for every document he or she signs in an attest capacity. It is built from the year (two digits), the member's registration number (six digits) and a random ten-character code, so 26123456ABCDEFGHIJ identifies one document signed by one member in 2026. The number is written on the document below the signature. Because the CA records the client's name, the type of document and the key figures while generating it, anyone holding the certificate can confirm on the portal that a real, practising CA issued that document, on that date, with those figures — and cannot be shown a certificate the CA never signed.
Documents that must carry a UDIN
| Category | Examples | Mandatory since |
|---|---|---|
| Certificates | Net worth certificate, turnover certificate, capital-contribution certificate, end-use certificate for bank loans, stock and book-debt certification, RCMC/export turnover certificates, Form 15CB, certificates for visas, tenders, RERA, FSSAI and licences, working-capital and projections/CMA certification | 1 February 2019 |
| GST and tax audit | Form 3CA/3CB-3CD, GSTR-9C (when it was CA-certified), other audits under tax laws | 1 April 2019 |
| All other attest functions | Statutory audit reports of companies and LLPs, bank audit, concurrent and stock audit reports, limited reviews, agreed-upon procedures, valuation reports, any signed opinion | 1 July 2019 |
| Not required | Tax return filing, representation before authorities, advisory letters, unsigned computations, documents signed as an employee (not in practice) | — |
How to verify a certificate
- 1Open udin.icai.org and choose 'Verify UDIN' (no login needed). Enter the 18-digit number exactly as printed, your name and mobile/e-mail, and the captcha.
- 2The portal returns the member's name and registration number, the firm name, the date of generation, the document type and the description/figures the CA recorded (for example 'Net worth certificate — ₹1.25 crore as on 31 March 2026 — for ABC Traders').
- 3Match three things: the member's name and number against the signature block and the ICAI 'Know your member' search; the document description against what you are holding; the figures against the certificate. A mismatch in any of them is a reason to call the CA directly on a number from the ICAI record, not from the certificate.
- 4Status 'Revoked' means the CA withdrew the UDIN (a wrong figure, a superseded certificate); the document should not be relied on. 'Not found' means no such number exists — treat the certificate as unverified.
- 5Audit reports: the income-tax e-filing portal validates the UDIN quoted on Form 3CD and other audit forms against ICAI's data; the report is treated as invalid if a valid UDIN is not updated within the time allowed (60 days), and the return is defective in consequence.
Generation, timing and revocation
- •Only full-time practising members (Fellow or Associate holding a certificate of practice) can register on the UDIN portal with their membership number, date of birth and enrolment date; partners generate under their own numbers.
- •Generate within 60 days of signing (extended from the original 15 days); bulk generation and API-based generation from audit software are available; a UDIN generated after 60 days is flagged and, for audit reports, may not be accepted by the income-tax portal.
- •One UDIN per document; a certificate issued in copies carries the same number; a revised certificate needs a new UDIN and revocation of the old one, with reasons recorded.
- •The portal captures financial figures or 'key values' (two to five) chosen by the member — these are what a verifier sees; choose figures that identify the document unambiguously.
- •Non-generation is professional misconduct under the Chartered Accountants Act (Schedule II); ICAI's Disciplinary Directorate acts on complaints from banks and regulators.
- •Multipurpose use: RBI, SEBI, banks, MCA (for certain forms), DGFT and the income-tax department consume UDIN data; the Institute's 'UDIN Directorate' publishes FAQs updated periodically.
UDIN: questions we are asked
Yes — the 'Verify UDIN' page on udin.icai.org needs only the number, your name and contact.
Do not accept it. Either the certificate was altered after signing or the wrong UDIN was quoted — confirm with the CA through ICAI's member details.
A projection or CMA that the CA certifies (signed with an opinion or certification) does; an unsigned working prepared as a consultant does not.
The income-tax portal treats an audit report without a valid UDIN within the time allowed as not filed; ask the auditor to regularise it and, if needed, file a revised report.
ICMAI and ICSI run their own UDIN systems for their members; verify those on the respective institute portals.
Every certificate, audit report and 15CB we sign is UDIN-generated on the day of signing, and the number is on the document.