ICAI Adds Auditor’s Opinion to UDIN System

ICAI Audit Rule Update: The ICAI (Institute of Chartered Accountants of India) has recently introduced a significant update concerning UDIN generation for members spanning all states. Starting from the most recent AGM, the ICAI rules concerning audits have been amended, and with the issuance of UDIN, the Auditor's Opinion has to be summarized under certain prescribed categories.

The ICAI UDIN Update June 2025 is applicable to documents created under ‘GST and Tax Audit’ as well as ‘Audit and Assurance Function’. With this update, it seems to have a goal towards enhancing the integrity and organization of auditing practices in the country.

Let’s try to break down this particular ICAI UDIN update rule in simpler terms and see how it impacts the daily operations of CAs.

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What is ICAI Audit Rule Update?

The ICAI Audit Rule Update, which comes into effect in June 2025, now mandates that Chartered Accountants provide their professional opinion when creating a UDIN for two specific areas:

1. GST and Tax Audit

2. Audit and Assurance Functions

This change is part of ICAI’s ongoing efforts to enhance audit documentation and ensure better internal compliance.

With this update, audits will be reported more consistently. It introduces an additional step in the UDIN generation process, making sure that crucial audit comments are recorded right from the start, even if they aren’t disclosed to the public. This organized approach also paves the way for future verification and helps inform policy decisions based on trends in internal audits.

Will the Auditor’s Opinion Be Visible to Others?

No, according to the updated ICAI Audit Rule Update, the Auditor's Opinion will not be accessible to any external party. This implies:

• The Auditor's assessment will stay private.

• It will not appear on the documents that clients or users download and confirm.

The ICAI has implemented this measure to guarantee that CAs uphold transparency in internal documentation while preserving professional confidentiality.

Why Did ICAI Introduce the Auditor’s Opinion Requirement?

The UDIN Auditor’s Opinion requirement was added to bring more clarity and order to the documentation process. It helps:

• Track the nature of the audit work done

• Understand the directions of the auditor’s review

• Add more value and weight to the UDIN records.

This update is also part of a broader CA Compliance UDIN Amendment, meant to make the audit trails more complete.

Key Features of ICAI UDIN Update June 2025

This new change under the ICAI audit rule update includes:

1. Applicable to GST, Tax Audit, and Assurance Audit Categories.

2. Mandatory input of the Auditor’s Opinion while generating UDIN.

3. The information stays internal and is not visible to the public or clients.

4. CAs will follow this rule with immediate effect from June 2025

This is not just a small change in the ICAI Audit Rule Update, but it is a shift towards better audit documentation practices.

ICAI Audit Assurance UDIN Rule

In the past, many documents under audit categories did not record the auditor’s specific view. Now, thanks to the ICAI audit assurance UDIN rule, members of ICAI must include their final professional judgment or opinion.

This supports:

• Better regulation.

• Uniform audit documentation.

• Stronger compliance with audit standards.

New UDIN GST Tax Audit Field Introduced

As part of the UDIN GST tax audit new field, there will be a fresh section on the UDIN portal. Here, CAs must write a brief Auditor’s Opinion about the financials being audited.

This section is required while issuing:

• Tax Audit Reports.

• GST-related audit documents.

• Other assurance-based reports.

This helps ICAI collect more structured data and ensures that all CAs follow a uniform reporting method.

How will UDIN Generation Work Now?

This update will implement the phased rollout of UDIN generation. In the initial phase, it is being utilized for just two categories:

• GST and Tax Examination

• Audit and Assurance Services

ICAI might broaden its scope to include additional document types in the future. The phased rollout of UDIN generation facilitates a smoother transition for members to gradually embrace the change without abrupt interruptions.

Impact of CA Compliance UDIN Amendment

The recent amendment to CA Compliance regarding UDINs is a significant move towards enhancing their informativeness and utility. This change introduces an additional layer to the document verification process, enabling the ICAI and other organizations to better grasp the foundation of the reports issued by CAs.

While the Auditor’s Opinion isn’t visible to the public, it instills confidence that every UDIN is backed by comprehensive data.

Steps for CAs While Generating UDIN

If you are a CA, here’s what you should do according to the ICAI Audit Rule Update:

1. Log into the UDIN portal

2. Select the category as GST & Tax Audit or Audit & Assurance

3. A new field for the Auditor’s Opinion will be visible

4. Fill in your professional opinion in brief

5. Generate the UDIN as usual

Make sure you follow the updated ICAI audit rule update each time you generate a UDIN.

The ICAI has constantly aimed at improving audit requirements in India. The ICAI audit rule replaced in June 2025, marks a new start in structured and confidential reporting. by means of including the UDIN Auditor’s Opinion requirement, CAs now have one more area to fill however, it allows for strengthening the excellent of audit documentation. The new UDIN GST tax audit new area, the ICAI audit guarantee UDIN rule, and the CA compliance UDIN change are all steps toward higher transparency and internal compliance. This structured trade will be brought through an UDIN technology segment-wise rollout, ensuring sure smooth implementation. The ICAI audit rule replacement is now part of every CA’s regular practice and highlights ICAI's efforts toward higher governance and expert integrity.