ICAI has issued an Announcement on 31/01/2022, stating that it is mandatorily required from Members to mention the Firm Registration Number (FRN), during the process of generating the UDIN at the Portal, from 01/02/2022. This step has been taken by the ICAI to enable concerned firms to consolidate their total UDINs, as generated by different partners for their respective clients. However, no firm can view the UDINs generated by a common partner on behalf of other firms, that is, while acting in the capacity of partner of another firm.
In any case, if the member is not carrying out the assignment on behalf of any firm, where he or she is a partner, then the member can mention or reply with comments like ‘Not Applicable’ or ‘Individual Capacity’ in the FRN field asking for such details, during the process of filling up the request for UDIN generation at the UDIN portal.
Is the partner allowed to do audit in personal capacity?