Reference: Sharh ‘Umdatil-Fiqh – Tape No.10, Question No.36
Question: If he did not utter “bismillaah” when making wudhoo, is his wudhoo correct?
Response: Should he remember, then let him utter “bismillaah” whilst making wudhoo, in which case he continues and completes the wudhoo. And if he forgets [to utter “bismillaah”], until he has finished, then in this case he is excused because he forgot. It is said, if he remembers to utter “bismillaah”, then he is obligated to utter it [when making wudhoo].