In a significant compliance update impacting the audit and assurance ecosystem, the Institute of Chartered Accountants of India (ICAI) has introduced a new mandatory disclosure requirement on the DigiCA platform while generating the Unique Document Identification Number (UDIN).

Under the revised framework, members generating UDINs for audit reports are now required to mandatorily furnish particulars relating to the Previous Year’s Auditor, including confirmation of whether a No Objection Certificate (NOC) or requisite professional communication has been obtained, wherever applicable.

The change aligns with the ethical obligations prescribed under the ICAI Code of Ethics, which mandates prior communication with the outgoing auditor before accepting an audit assignment. By integrating this disclosure directly into the UDIN generation process, ICAI aims to strengthen ethical compliance, enhance transparency, and curb instances of professional misconduct or non-compliance.

The new disclosure requirement has been implemented on the new DigiCA platform, making it a system-level check rather than a post-facto professional obligation. Members will be required to explicitly capture and confirm the relevant details at the time of UDIN generation itself, thereby ensuring that ethical protocols are adhered to before audit reports are finalized and issued.

Professionals across the fraternity are advised to take note of this update and ensure timely compliance, as failure to correctly disclose or confirm NOC-related particulars could invite disciplinary action under the ICAI framework.

This move is being seen as another step by the ICAI towards leveraging technology to reinforce professional standards and accountability in audit practice.

Read More: Customs to Decide Export Amendment Plea Before Proceeding With Penalty Action: Calcutta High Court