Non-applicability of UDIN can be listed out but the list is not exhaustive. Like in the 1st phase, requirement of obtaining UDIN was
Auditor's Opinion/Reports issued by the Practicing Chartered Accountant under any Statute w.r.t. any entity or any person (e.g.: Tax Audit, Transfer Price Audit, VAT Audit, GST Audit, Company Audit, Trust Audit, Society Audit, etc.,
- Valuation Reports,
- Quarterly Review Reports,
- Limited Review Report
- Information System Audit,
- Forensic Audit,
- Revenue / Credit / Stock Audit,
- Borrower Monitoring Assignments,
- Concurrent / Internal Audit and the like,
- Any report of what so ever nature issued including Transfer Price Study Report, Viability Study Report, Diligence Report, Due Diligence Report, Management Report, etc.
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