UDIN APPLICABLE AND NOT APPLICABLE LIST
Applicable list-
- Certificates issued on the basis of Financial books of accounts and annual financial statements-Capital Contribution Certificate/net worth certificate
- Certificates issued on the basis of Financial books of accounts and annual financial statements – Turnover Certificate
- Certificates issued on the basis of Financial books of accounts and annual financial statements -Working Capital Certificate/Net Working Capital Certificate
- Certificates issued on the basis of Statutory records being maintained under Indian Companies Act, 2013and applicable provisions
- Certification of Fair Values of Shares of Company for the scope of merger / de-merger, Buy Back, Allotment of further shares and transfer of shares from resident to non-resident.
- Certificates for Foreign Remittance outside India in form 15CB.
- Net worth Certificates for Bank finances
- Net worth Certificates for Bank Guarantee
- Net worth Certificates for Student Study Loan
- Net worth Certificates for Issuance of Visa by Foreign Embassy
- Certificate in respect of Liquid Asset under Section 45-IB of RBI Act, 1945
- Certification of arms length price u/s 92 of the Income Tax Act, 1961.
- Certificates for funds/ Grants utilization for NGO’s
- Certificates for funds/ Grants utilization for Statutory Authority
- Certificates for funds/ Grants utilization Under FERA/FEMA/other Laws
- Certificates for funds/ Grants utilization Charitable trust/institution
- Certification under the Income-Tax laws for various Deductions, etc.
- Certification for claim of refund under GST Act and other Indirect Taxes.
- Certification under Exchange Control legislation for imports, remittances, ECB,DGFT,EOU, etc
- Certificates in relation to initial Public Issue/compliances under ICDR and LODR.
- Certificate issued by Statutory Auditors of Banks
- Certificate issued by Statutory Auditors of Insurance Companies
- Additional Certification by Concurrent Auditors of Banks not forming part of the concurrent audit assignment
- Certificate of Short Sale of securities issued by Concurrent Auditors of Treasury Department of Banks
- Certificate of physical verification of securities issued by Concurrent Auditors of Treasury Department of Banks
- Certificate issued for KYC purpose to banks confirming sole proprietorship
- Certificate Regarding Sources of Income
- Certificates for Claiming Deductions and Exemptions under various Rules and Regulations
- Certificates issued under LLP Act3
- RBI Statutory Auditor Certificate for NBFC
- Certificate issued under RERA
- Others
Certificates includes Reports issued in lieu of a Certificate in terms of Guidance Note on Reports or Certificates for Special Purposes (Revised 2016)
Not Applicable list-
- 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.