The Institute of Chartered Accountants of India (ICAI) has released the updated DigiCA UDIN Portal User Manual (Version 1.2), bringing several important functional and compliance-related changes that every Chartered Accountant (CA) must be aware of. The revised manual, reviewed on 15 December 2025, strengthens audit transparency, ethical compliance, and ease of verification through enhanced disclosures and system-driven checks
Below are the main pointers and practical takeaways from the manual that every CA should note.
SSP Credentials Are Mandatory for Login
The earlier first-time registration process has been completely abolished. Members can now log in to the UDIN portal only using SSP credentials (MRN@icai.org and SSP password). Password reset can be done exclusively through the SSP portal, not via UDIN directly
UDIN Generation Categories Clearly Defined
UDINs can be generated under three broad categories:
- Certificates
- GST & Tax Audit
- Audit & Assurance Functions
Each category has structured mandatory fields, dynamic input options, and validation checks to ensure accuracy and uniformity in reporting
Dynamic Fields Introduced for Better Accuracy
The portal now allows dynamic input fields based on the nature of information:
- Numeric
- Alphanumeric
- Numeric + Alphanumeric
This ensures figures in certificates and audit reports align closely with the actual document content, reducing discrepancies during verification
Mandatory Document Description
While generating UDIN, members must mandatorily enter a document description of 5–250 characters, extracted from portions of the report. Only limited special characters are allowed, making precision crucial
PAN Capture Mandatory for GST & Tax Audits
For GST and Tax Audit UDINs, capturing the PAN of the auditee/assessee is now compulsory. This PAN is used solely for validation at the e-filing portal and is not visible to verifiers, but incorrect PAN mapping may invalidate the UDIN at the filing stage
Auditor’s Opinion Disclosure Introduced
A significant new requirement is the mandatory selection of Auditor’s Opinion on Financial Statements (Unmodified, Qualified, Adverse, or Disclaimer) for GST & Tax Audit and Audit & Assurance Functions. Though not visible to verifiers, this disclosure strengthens internal audit accountability
NOC / Previous Auditor Details Now Mandatory
One of the most critical updates is the introduction of preceding year auditor disclosures:
- Members must declare whether details of the previous auditor are applicable.
- If applicable, they must confirm communication with the previous auditor as per the ICAI Code of Ethics.
- Details such as MRN of previous auditor, communication status, date of communication, and outstanding fees must be disclosed.
These details are encrypted and not visible to external users, but mandatory for UDIN generation
ICAI-DigiCA UDIN Portal Manual_…
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Memorandum of Changes (MoC) for Bank Audits
For Statutory Bank Branch Audits, members must mandatorily disclose MoC values (including zero, where applicable). The data is fully encrypted and not accessible to third parties, ensuring confidentiality while meeting regulatory requirements
Bulk UDIN Generation up to 300 Entries
The portal allows bulk UDIN generation (up to 300 at a time) using category-specific templates. Errors can be corrected directly on the interface before submission, making it useful for high-volume certification work
UDIN Revocation Strictly Time-Bound
UDINs can be revoked only within 48 hours of generation, with OTP authentication and mandatory reason disclosure. Once revoked, a UDIN cannot be reinstated, making careful verification before submission essential
Enhanced Verification & Grievance Redressal
The manual provides a structured mechanism for:
- Single and bulk UDIN verification with dual OTP authentication
- Grievance filing with attachments (up to 5 MB)
- Real-time grievance tracking through the dashboard
This improves transparency and trust for regulators, banks, and other stakeholders
Conclusion
The updated DigiCA UDIN portal manual marks a decisive shift towards technology-driven ethical compliance. With mandatory NOC disclosures, auditor opinion capture, PAN validation, and encrypted internal disclosures, ICAI has significantly raised the compliance bar.
Every CA must thoroughly understand these changes, as non-compliance or incorrect disclosure at the UDIN stage can directly impact audit validity, filings, and professional accountability.
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