Answer each of the following: UDIN Guideline, mandatory indication of UDIN and consequences of violation If a Certificate is signed on September 28, 2019, indicate the date UDIN may be generated ideally as well as in exc

CS Professional · Compliance Management, Audit and Due Diligence · PYQS · June 2026
Answer each of the following: UDIN Guideline, mandatory indication of UDIN and consequences of violation If a Certificate is signed on September 28, 2019, indicate the date UDIN may be generated ideally as well as in exceptional cases.

Answer & Explanation:

UDIN Guideline, mandatory indication of UDIN and consequences of violation Unique Document Identification Number (UDIN) Guidelines, 2019 have been issued by the Institute of Company Secretaries of India ("ICSI") in order to- Enable the stakeholders to verify the authenticity of various documents certified by Company Secretaries in Practice (PCS); Prevent counterfeiting of various attestations / certifications; Provide ease of maintaining the Register of Attestation /Certification services rendered by practicing members; Ensure compliance of the Guidelines issued by the Institute w.r.t ceilings on the number of the various certification / attestation services that may be rendered by the practitioners; Auto-prefill details of Certification / Attestation services rendered by practicing members in the form for renewal of Certificate of Practice. Quoting UDIN on certificates, reports, returns and other documents as specified in UDIN Guidelines has been made mandatory w.e.f. 1st October, 2019. Any non-compliance with the UDIN Guidelines shall render the PCS liable for action under the Company Secretaries Act, 1980 read with First Schedule and Second Schedule to the Company Secretaries Act, 1980. If a Certificate is signed on September 28, 2019, the UDIN should ideally be generated on September 28, 2019. In exceptional cases, the UDIN may be generated 7 days in advance, i.e., any time during September 21, 2019 to September 28, 2019. Thereby, providing a window of advance seven days for UDIN generation. Alternative Answer 2(b)(ii) Since UDIN was made mandatory with effect from October 1, 2019, it is not applicable in the given case.

Topics: Professional Ethics and Conduct

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