Quick answer
What is a CA certificate?
A CA certificate is a document in which a chartered accountant holding a full-time certificate of practice confirms specific financial information after examining records. Since 1 February 2019, ICAI requires every such certificate to carry an 18-digit UDIN, which anyone can verify on udin.icai.org before relying on it.
- Signed only by a CA in full-time practice
- UDIN mandatory on certificates since 1 February 2019
- Verify any UDIN free on udin.icai.org
- Some purposes need a registered valuer or merchant banker instead
What is a CA certificate and who asks for one?
A CA certificate is an independent confirmation, by a chartered accountant in practice, that a set of figures or facts matches the underlying books, bank records and documents. It is not an opinion on the whole business, only on the specific matter certified.
The people who ask for one are usually outsiders who cannot check your records themselves. A bank wants to know your net worth before a guarantee. A foreign embassy wants proof that a student's sponsor can pay fees. A tender committee wants three years of turnover. A ministry wants to know that its grant was spent on the sanctioned purpose. Each of them relies on the professional standing of the signing CA, which is why ICAI regulates how certificates are issued and tracked.
ICAI's Auditing and Assurance Standards Board has issued a Guidance Note on Reports or Certificates for Special Purposes (Revised 2016) with illustrative formats that practising CAs are expected to follow. Under that framework a certificate is an assurance engagement: the CA must actually examine evidence, not simply retype numbers supplied by the client.
Certificates are work reserved for chartered accountants. This page is information only. CA in Delhi does not quote fees for certificates or take on certification work through this site.
What are the main types of CA certificates?
The most common types of CA certificates confirm net worth, turnover, solvency, use of grant money, foreign remittance tax, transfer pricing, MAT book profit, trust accounts, stock with a bank, share value and RERA withdrawals. ICAI's UDIN portal lists more than 30 certificate categories, and anything outside the list is filed as "Others".
The table below groups the certificates people in Delhi ask about most, with who usually needs each one and where to read more.
| Certificate or report | Typical user | Who may sign |
|---|---|---|
| Net worth certificate | Banks, tenders, embassies | Practising CA |
| Net worth certificate for visa | Students and visitors going abroad, their sponsors | Practising CA |
| Turnover certificate | Tender bodies, lenders, franchisors | Practising CA |
| Solvency certificate | Courts, contractors, government departments | Often a bank or the revenue department, as the requesting authority specifies |
| Utilisation certificate | NGOs, trusts, institutes receiving grants or CSR funds | Grantee's finance head and head of organisation; many funders also want a CA |
| Form 15CB | Anyone paying a non-resident | Practising CA, uploaded on the e-filing portal |
| Form 3CEB | Businesses with international or specified domestic transactions | Practising CA |
| Form 29B | Companies paying MAT on book profit | Practising CA |
| Form 10B or 10BB | Charitable trusts and institutions | Practising CA |
| Stock audit | Banks lending against inventory | Auditor appointed by the bank |
| Valuation certificate | Companies issuing or transferring shares | Depends on the law: CA, registered valuer, merchant banker or cost accountant |
| RERA Form 3 | Builders withdrawing from the 70% project account | Practising CA, with an engineer and an architect |
| Capital contribution and FDI reporting | Companies receiving foreign investment | CA for valuation; other documents as the form specifies |
| CMA data and project reports | Borrowers applying for loans | Prepared by any competent adviser; a CA cannot vouch for forecasts |
Certificate list based on the drop-down in ICAI's FAQs on UDIN (4th edition, updated 2 July 2024). Income-tax form names above are those used under the Income-tax Act 1961; forms are renumbered under the Income-tax Act 2025 from tax year 2026-27. Checked October 2026.
Need help with CA certificates? Talk to a chartered accountant in Delhi today. First call is free.
What is UDIN and why must every CA certificate carry one?
UDIN, the Unique Document Identification Number, is an 18-digit code a chartered accountant generates on ICAI's portal for each document signed. ICAI made it mandatory for all certificates from 1 February 2019, for GST and tax audit reports from 1 April 2019, and for all other attest work from 1 July 2019.
ICAI introduced it after finding that people posing as CAs were attesting documents and that CA signatures were being forged. Each UDIN is tied to one member, one document and the key figures entered by the CA, so a bank or embassy can confirm that the certificate in front of it is the one the CA actually issued.
| Part | Digits | Meaning |
|---|---|---|
| YY | 2 | Last two digits of the year the UDIN was generated |
| MMMMMM | 6 | The CA's ICAI membership number |
| AAAAAANNNN | 10 | Random letters and numbers created by the portal |
ICAI's own example is 19304576AKTSBN1359. Source: ICAI FAQs on UDIN, questions 1 to 5, checked October 2026.
How do you verify a CA certificate on udin.icai.org?
Open udin.icai.org, choose Verify UDIN, enter your name, mobile number and email, type the UDIN, and confirm two one-time passwords. The portal then shows selected details of the document, which you compare with the paper or PDF you were given. No registration is needed.
The CA receives an email and SMS alert with the verifier's name whenever a UDIN is checked, so verification is visible to both sides. Since the portal moved to ICAI's DigiCA platform in December 2025, a verifier can also check between 2 and 10 UDINs in one go.
- 1
Open the portal
Go to udin.icai.org and click Verify UDIN. A QR code printed on the certificate, if any, takes you to the same page with the UDIN filled in.
- 2
Say who you are
Pick your category (authority, regulator, bank or others) and enter your name, mobile number and email address.
- 3
Enter the UDIN
Choose single or bulk verification and type the 18-character UDIN exactly as printed.
- 4
Confirm the OTPs
Enter the captcha, accept the declaration and validate the separate OTPs sent to your email and mobile.
- 5
Compare the details
Match the member number, signing date, document type and the figures shown against the certificate. Any mismatch is a reason to call the CA before you rely on it.
What does a proper CA certificate format contain?
A sound CA certificate format names who it is addressed to, states exactly what was certified and for what purpose, lists the records examined, gives the figures, states any limits on use, and ends with the CA's signature, membership number, firm registration number, place, date and UDIN.
Regulators sometimes prescribe their own wording, for example a ministry's utilisation format or a state RERA form. Where they do, the CA fills that format but should still keep working papers that support each figure. The net worth certificate format guide shows how these parts look for the most requested certificate.
| Part | What it should say |
|---|---|
| Title and addressee | "Certificate" or "Independent practitioner's certificate", addressed to the bank, embassy, authority or the client |
| Subject matter | The exact figures or facts certified, the entity's name, PAN or CIN, and the date or period |
| Purpose and restriction | Why it was issued and that it should not be used for any other purpose |
| Records examined | Books of account, audited statements, bank statements, title papers or registers checked |
| Responsibilities | Management prepares the information; the CA examines it and reports |
| Conclusion | The certified statement, with any qualifications stated plainly |
| Signature block | Name, membership number, firm name and FRN, place, date, UDIN and stamp |
Based on the structure in ICAI's Guidance Note on Reports or Certificates for Special Purposes (Revised 2016). Formats vary by user; follow any format the requesting authority prescribes.
Who can sign a CA certificate, and when is a CA not enough?
Only a member of ICAI holding a full-time certificate of practice can sign a CA certificate and generate its UDIN; a firm cannot log in on its own. Some purposes, however, require another professional by law, and a CA's signature will not satisfy them.
- Companies Act valuations. Valuations required under the Companies Act 2013, such as a preferential allotment under section 62(1)(c) or a merger, must be done by a valuer registered with the Insolvency and Bankruptcy Board of India. A CA can sign only if also registered as a valuer.
- Foreign investment pricing. For an unlisted company issuing shares to a non-resident, the fair value may be certified by a CA, a SEBI-registered merchant banker or a practising cost accountant.
- Some income tax valuations. Certain methods under the valuation rules are reserved for a merchant banker.
- RERA withdrawals. The CA certifies alongside an engineer and an architect, not alone.
Our valuation certificate guide sets out who signs what for share valuations. Remember too that a part-time certificate holder, or a member whose practice certificate has lapsed, cannot issue certificates at all.
How long is a CA certificate valid?
No ICAI rule gives a CA certificate a fixed validity period. It speaks as of the date or period it covers, and the bank, embassy or authority that asks for it decides how recent it must be. Many ask for one dated within the last few months, so check their instructions before you order it.
Three practical points follow. First, a certificate about a balance on a date, such as net worth, ages quickly if your assets or loans change. Second, a certificate for a financial year, such as turnover, stays accurate for that year but a tender may still want the latest year. Third, never alter the date or figures on an old certificate; the UDIN record will still show the original details, and the mismatch is easy to spot.
What are the red flags of a fake or weak CA certificate?
The clearest red flags are a missing or unverifiable UDIN, a signatory you cannot find on ICAI's records, a certificate issued without any documents being examined, and an offer to sign on a blank or pre-filled letterhead. Any of these can lead to rejection, or worse, a complaint of forgery.
- No UDIN, or a UDIN that does not verify. Since 2019 there is no valid reason for a certificate to lack one.
- Figures that do not match your records. If the certified net worth is far above what your bank statements show, the receiving bank or embassy may check and reject it.
- Signed blank or "ready in an hour" with no papers. A CA who examines nothing is breaching ICAI's standards, and the certificate offers you no protection.
- Wrong signatory for the purpose. A CA signing a Companies Act valuation without being a registered valuer.
- Agent in the middle. A tout who "arranges" a certificate from a CA you never meet. Ask for the CA's name and membership number and verify both.
Using a false certificate can expose the person submitting it to legal action. If a document looks wrong, check the UDIN and speak to the signing CA directly.
How do you choose a CA for a certificate in Delhi?
Choose a CA who holds a full-time certificate of practice, explains which records they will examine, tells you plainly when a figure cannot be certified, and generates a UDIN that you can verify. Experience with the specific user, such as a particular embassy or ministry format, saves rework.
Ask for the membership number before you share documents, and confirm it through ICAI's member search or CA Connect. Our guide on how to choose a chartered accountant lists the questions worth asking. For certificates tied to a loan, it helps if the same CA already knows your books, for example the one who handles your statutory audit or tax audit. Our directory of chartered accountant firms in Delhi gives factual details of the firms we list; it does not rank them or assign certificate work. If you are near the TV Tower or Dilli Haat, the CA in Pitampura page covers the area around our Netaji Subhash Place office.
Frequently asked questions
What is a CA certificate used for?
It gives an outsider an independent check of specific financial facts. Common uses are bank loans and guarantees, student and visitor visas, government tenders, grant and CSR reporting, foreign remittances, share issues to foreign investors and builder withdrawals under RERA. The receiving party relies on the CA's examination and the UDIN, rather than on your own statement.
Is UDIN mandatory on a CA certificate?
Yes. ICAI made UDIN mandatory for all certificates signed by practising chartered accountants from 1 February 2019. The CA may generate it on the day of signing or within 60 days after signing, but where a regulator or bank needs it immediately, the CA must provide it immediately.
Can a CA certificate be verified online?
Yes, free of charge, on udin.icai.org through the Verify UDIN option. You enter your name, mobile number, email and the UDIN, then confirm OTPs on both your email and mobile. The portal shows selected details from the document, which you compare with the certificate in hand.
What does ca certificate format mean?
It refers to the structure of the certificate: addressee, subject matter, purpose, records examined, responsibilities, the certified figures, any limits on use, and a signature block with membership number, firm registration number, date and UDIN. ICAI publishes illustrative formats in its guidance note, and some authorities prescribe their own wording.
How many types of CA certificates are there?
There is no closed list. ICAI's UDIN portal shows more than 30 named categories, from net worth and turnover certificates to RBI, RERA, FEMA and grant utilisation certificates, plus an "Others" option. The ones covered on this site are listed in the table above.
Can a company secretary or tax practitioner issue a CA certificate?
No. A CA certificate must be signed by a chartered accountant in full-time practice. Some regulators accept other professionals for particular documents, for example a practising cost accountant for foreign investment pricing, but that document is then not a CA certificate and carries no UDIN from ICAI.
Can a CA revoke a UDIN after issuing a certificate?
Only within 48 hours of generating it, under a decision of ICAI's Council in March 2023. After that, the CA has to generate a fresh UDIN within the permitted time if the document changes. For tax forms, a revoked UDIN can make the related filing invalid, so the CA should explain any revocation to you.
Does a CA certificate guarantee that my loan or visa will be approved?
No. A certificate only confirms facts at a date. The bank, embassy or authority makes its own decision using its own rules, and it may ask for further documents or verify the UDIN and your bank statements independently.
Can I get a CA certificate without sharing documents?
You should not. A certificate is an assurance engagement, so the CA must examine books, statements or title papers. An offer to certify without seeing anything is a warning sign, and a certificate issued that way may be rejected or questioned later.
Is a CA certificate for projections the same as for actual figures?
No. Under the Chartered Accountants Act, a CA may not allow their name to be used in a way that suggests they vouch for the accuracy of a forecast. A CA can compile or review projections such as CMA data, but cannot certify that future sales or profits will be achieved.
Which listed firms can help with documents for a certificate?
CA in Delhi does not assign certificate work. Our directory lists one chartered accountant firm and two advisory firms with their published services. For signed certificates, choose a practising CA yourself and verify their membership through ICAI before you begin.