Like in the 1st phase, requirement of obtaining UDIN is Not Applicable for :

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.