UDIN 60-Cap 2026: What RERA CAs Must Know Before April 1

What is the UDIN 60-cap?

Per ICAI gazette notification (July 2025), CA firms can generate a maximum of 60 UDINs per financial year for RERA-related certifications. This is a per-firm FY limit — not a monthly limit, and not a per-CA-partner limit within the firm. Effective from FY 2026-27 (April 1, 2026).

What counts towards the 60-UDIN cap?

• Form 3 certifications (escrow withdrawal — typically 2–3 per project per quarter)
• Form 5 certifications (annual audit — once per project per year)
• QPR financial figure certifications where UDIN is generated
• Any RERA-related certificate requiring UDIN generation

Verify exact scope with ICAI. This is informational guidance, not professional advice.

Why this matters for CA firms with multiple builder clients

A CA firm with 8 builder clients, each filing 4 QPRs/year, needs 32+ UDINs just for QPR certifications — before any Form 3 or Form 5. Adding Form 3 (2–3 per project per year) and Form 5 annual audits can push a firm well past 60.

How ReraDesk helps CA firms manage the cap

• UDIN utilisation tracker — UDINs used vs 60-cap in real time on your dashboard
• Automated alerts at 40, 50, and 55 UDINs used to plan ahead
• Quarterly utilisation report per client — know which builders are consuming most
• CA Bundle multi-firm structure for firms needing to split UDIN load across partners