https://www.taxtmi.com/article/detailed?id=16528 A new UDIN-based control mechanism imposes a hard ceiling of 60 tax audit assignments per practising chartered accountant per financial year for Section 44AB audits from FY 2026-27 onwards. The cap is enforced automatically through the portal, and once the ceiling is reached, UDIN generation stops without any override. For partners across multiple firms, the limit applies on an aggregate basis across all firms. The article links the measure to concerns over concentrated audit volumes, delegation of audit work, and audit quality. en-us Fri, 29 May 2026 09:00:32 +0530 Fri, 29 May 2026 09:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16528 A new UDIN-based control mechanism imposes a hard ceiling of 60 tax audit assignments per practising chartered accountant per financial year for Section 44AB audits from FY 2026-27 onwards. The cap is enforced automatically through the portal, and once the ceiling is reached, UDIN generation stops without any override. For partners across multiple firms, the limit applies on an aggregate basis across all firms. The article links the measure to concerns over concentrated audit volumes, delegation of audit work, and audit quality. Articles Accounting - Auditing Fri, 29 May 2026 09:00:32 +0530 https://www.taxtmi.com/article/detailed?id=16528