UDIN Portal Update: Mandatory Previous Auditor Details & Communication Proof
The UDIN portal has introduced a key update affecting GST Audit, Tax Audit, and Audit & Assurance assignments. To enhance transparency and uphold professional ethics, the portal now requires specific disclosures regarding audit transitions.
The Mandatory Requirement: While generating a UDIN, it is now compulsory to provide details of the previous auditor along with a formal confirmation of the communication made to them.
What Professionals Should Do
- Communicate First: Send a formal communication to the previous auditor before accepting any new assignment.
- Maintain Evidence: Keep proof of communication (Registered Post/Email) as it is now a portal requirement.
- Early Compliance: Review the UDIN generation fields early to ensure you have all data, preventing delays in filing.
This update is a significant step by the ICAI to strengthen accountability and ensure that the transition of professional work, whether for a fee of ₹5,000 or ₹5,00,000, follows the established Code of Ethics.
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