Institute of Chartered Accountants of India's 379th Council Meeting held on 17th and 18th December, 2018 made UDIN mandatory for all Audit, Assurance & Attest functions with effect from 1st July, 2019.

For the benefits of Members, UDIN Monitoring Group of ICAI has released detail FAQs on Audit, Assurance & Attest functions which are available at https://udin.icai.org/faqs