The Institute of Chartered Accountants of India (ICAI) had made it mandatory for its members to get a Unique Document Identification Number, or UDIN, a move aimed at identifying and weeding out fake chartered accountants. Further, it was also mandatory for CAs to register all certificates issued by them with the UDIN portal, which can be verified by users and stakeholders.
The UDIN has been made mandatory in a phased manner, i.e. on certification done by practising Chartered Accountants with effect from 1st February 2019, on GST and tax audit reports with effect from 1st April 2019, and on all other attest functions with effect from 1st July 2019.
Since, 1st February 2019, more than 3.68 lakh UDINs have been issued.