The Chartered Accountants will be able to use their electronic signatures to sign the audit reports and certificates. The decision was taken by the Institute of Chartered Accountants Get the details of top 10 chartered accountant coaching centers that are located in India. We share the contact addresses, web addresses, and numbers. Read More of India (ICAI) to promote ease in completion of audits and signing of certificates by the Chartered Accountants all over the country.
The Institute said that the decision was taken by them according to the provisions of the Indian Evidence Act, 1872 and Information Technology Act, 2000 according to which the electronic signatures can be used to authenticate all legal and other documents. The institute also said that the Information Technology Act 2000 also details the terms and conditions to be followed by the individuals to make an electronic signature valid.
The ICAI said that the members of the institute can use their electronic signatures to sign all the audit reports, certificates and all other reports but the members will have to ensure that all the laws, provisions and regulations as issued by ICAI and other departments, are complied with by the individual before signing the documents.
The practicing Chartered Accountants are also required to attach their UDIN. The Chartered Accountants are required to attach their UDIN (Unique Document Identification Number) Here, we explained all steps of registration and generation UDIN on ICAI portal. The ICAI has provided a Unique Document Identification Number for the GST and Tax audit report. Read More under the audits and certificates issued manually or digitally. The decision taken by the institute will come into force immediately without any delays.