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02/03/2022

What if UDIN is not generated within due date for COMPANY Audits ?

Non-generation of UDIN may attract disciplinary proceedings as per Clause (1) of Part II of Schedule II of CA Act, 1949

In my humble opinion, practicing CA must generate UDIN in last possible date and give the details in
REMARKS column - "The financials/report was signed on ___ but the UDIN was left to be generated inadvertently"

Nonetheless, if any amnesty is announced at a later date, one should revoke the UDIN and generate afresh with correct dates.



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