The Securities and Exchange Commission of Pakistan (SECP) has made it mandatory for auditors (members of the Institute of Chartered Accountants of Pakistan) to mention the “Unique Document Identification Number” (UDIN) on all audit reports.
In this connection, the SECP has issued S.R.O. 9 (I)/2024 to amend the Auditors (Reporting Obligations) Regulations, 2018.
According to the revised regulations, the “Unique Document Identification Number” or “UDIN” means UDIN generated from the designated portal of the Institute of Chartered Accountants of Pakistan.
It shall be mandatory for auditors to mention UDIN on all reports issued under Auditors (Reporting Obligations) Regulations, 2018.
