In an announcement issued by The Institute of Chartered Accountants of India said that, from the provisions of the Indian Evidence Act, 1872 and the Information Technology Act 2000, it may be said that these Acts allow the use of electronic signature for authentication of different documents. The members of ICAI may use an e-signature for signing audit reports and all other reports issued pursuant to any attestation engagement and certificates.
However, the members must ensure compliance with all the requirements relating to signature prescribed in the relevant law or regulation, Standards on Auditing and other relevant announcements/ clarifications issued by ICAI. The requirement of mentioning UDIN is also appliable for digitally signed reports / certificates.
This announcement will come into force from immediate effect.
for details refer : https://resource.cdn.icai.org/59024aasb48128.pdf