Upcoming UDIN System Changes: 60 Audit Limit and Auditor Disclosure

Upcoming UDIN System Changes: 60 Audit Limit and Auditor Disclosure

The UDIN (Unique Document Identification Number) Directorate is about to implement significant changes to enforce better adherence and transparency in professional reporting. The changes will require Chartered Accountants performing tax audits and will become a requirement through the UDIN system in the future.

• Restriction on 61st Tax Audit UDIN Generation

As per the upcoming change, Chartered Accountants will not be able to generate the 61st UDIN for Tax Audit. This move enforces the existing cap of 60 tax audits per individual, in line with prescribed norms. Once the limit is reached, the system will restrict further UDIN generation for tax audits.

• Disclosure of Previous Auditor’s Name

One other change that is being introduced is the ability to view the previous auditor’s name. The feature is likely to promote transparency and aid in better compliance and verification.

Members are encouraged to take note of these changes and comply with them when they come into effect.

CA Akhil Pachori also posted about these updates on social media platform X (formerly known as Twitter), stating, “The UDIN directorate is going to make the following changes soon: Not able to generate 61st Tax Audit UDIN (making effect to limit per person 60 tax audits) and Know the name of previous auditor.”

The UDIN directorate is going to make the following changes soon:

1. Not able to generate 61st Tax Audit UDIN (making effect to limit per person 60 tax audits)

2. Know the name of previous auditor#ICAI

— CA Akhil Pachori (@akhilpachori) July 14, 2025