UDIN Generation date not in report

The issue revolves around the requirement of Unique Document Identification Number (UDIN) on the audit report.

Statutory Requirements As per the Institute of Chartered Accountants of India (ICAI) and the Ministry of Corporate Affairs (MCA), UDIN is mandatory for all audit reports, including those filed with the Registrar of Companies (ROC).

 Legal Position The Companies Act, 2013, and the Companies (Accounts) Rules, 2014, require auditors to obtain a UDIN from the ICAI for every audit report. The UDIN should be mentioned in the audit report itself.

 Resolution In this scenario: 1. The statutory auditor has generated a UDIN but did not mention it on the audit report.

 2. The company secretary auditor is correct in refusing to accept the certificate without the UDIN on the audit report.

 To resolve the issue: 1. The statutory auditor should revise the audit report to include the UDIN.

2. If the statutory auditor is unresponsive, the company may need to