Question About UDIN Being Generated by a CA Who Isn’t the Statutory Auditor

[Tapomoy Adhikari]

Hi everyone,

I’m looking for clarity on whether it is normal practice for a Statutory Auditor (a CA with a sole proprietorship firm) to sign an audit report while the UDIN is generated by a different CA from another firm who is not appointed as the statutory auditor and has not signed the financial statements or audit report, and whether a UDIN can be generated by an unrelated CA and simply inserted into the final report while the actual auditor signs it, or if this is, as I suspect, unusual or improper; any guidance would be appreciated.

Thank you.

[Gopal Rathnam]

• ICAI clarifies that “only the signing Partner has to generate UDIN” and, by extension, only the signing Proprietor in a sole‑proprietorship firm can generate the UDIN.​

• In case of joint audits, each signing auditor must generate his/her own UDIN and mention it on the report, reinforcing that UDIN is intrinsically linked to the specific auditor who signs.

gopalrathnam-9886618696

[Tapomoy Adhikari]

Gopal, 

Thanks for the clarity. It has come to light that the UDIN on the audit report was generated by Person A, while the Independent Auditor’s Report and financial statements were actually signed by Person B, the statutory auditor appointed via ADT-1. Person A has no association with the organization in any capacity. This discrepancy was identified by the organization---please suggest what actions, if any, should be taken and what would be appropriate.

Thank you.

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