Udin.icai


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This discussion clarifies when to select 'Yes' or 'No' when generating a UDIN for documents that may include an auditor's opinion. Generally, select 'Yes' if the document contains a formal audit report or explicit opinion (qualified, unqualified, etc.) as required by ICAI or law. Choose 'No' for certifications or reports that only state factual findings without an opinion, such as turnover certificates. It's crucial to select correctly, especially since auditor's opinion disclosure is now mandatory for tax and GST audits under new guidelines.

(Querist)
23 September 2025 While generating udin . There is a question whether auditors opiinion applucable two option no and yes
When to select no
When to select yes

23 September 2025 Select "Yes" if the document or report being signed includes an auditor’s opinion, such as:

Standard audit reports (statutory, tax, or GST audits)

Reports where the auditor is giving an explicit opinion (qualified, unqualified/clean, adverse, or with an emphasis of matter)

Any document where the ICAI or law requires mentioning the auditor’s opinion.


Select "No" if the document being uploaded does not include an auditor’s opinion, such as:

Certifications or attest engagements not requiring an opinion (e.g., certificates of turnover, net worth, etc.)

Reports that involve only factual findings and not audit opinions

Documents where the CA’s role does not involve providing an audit opinion.

23 September 2025 Disclosure of auditor’s opinion is now mandatory for all tax and GST audits under the new ICAI and CBDT guidelines—failure to select correctly may lead to professional misconduct or regulatory action.

Always refer to what the document or engagement actually demands: if an audit opinion on financial statements or compliance is required, select “Yes.” For routine certificates or factual reports, select “No”.

23 September 2025 Good luck....


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