Inventory, revenue recognition, supplier balances and overseas transactions may shape the evidence needed.
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Audit & Assurance · Dubai
Audit & Assurance
Services in Dubai
Clearer financial reporting. A more confident next step.
Discuss your audit requirements with Arabian Advisor—from annual reporting and free-zone obligations to bank requests and audit preparation.
Tell us your reporting period, business jurisdiction and deadline.
Start with the right questions
What do you need the audit for?
- Annual or statutory reporting
- Free-zone or corporate-tax requirements
- A bank, investor or shareholder request
Not sure? Describe your situation and start there.
The right support for your next step
When the numbers need to stand up to scrutiny.
A financial-statement audit is an independent examination that supports an opinion on financial reporting. Start by identifying who needs the report, what they require and which period it must cover.
A deadline is approaching.
Your authority or reporting timetable calls for audited accounts. Clarify the scope and records needed before time becomes tight.
A stakeholder needs answers.
A lender, shareholder or prospective investor has requested financial information. Establish the exact report they expect.
Your records need preparation.
Unreconciled balances or missing schedules can hold up an audit. Understand the preparation work before the engagement begins.
Scope of support
Start with the purpose. Define the right engagement.
Different reporting needs call for different work. Discuss the following areas to establish the appropriate scope and delivery arrangement.
01
External & statutory audit
Financial-statement audit requirements for annual reporting, shareholders and relevant authorities.
Annual financial reporting
02
Free-zone audit requirements
Identify the applicable authority, submission requirements and any approved-auditor conditions before appointment.
Authority-specific requirements
03
Internal audit & controls
Discuss a focused review of business processes, control gaps and operational risks.
Management insight
04
Bank & investor reporting
Clarify the report a lender or investor needs, including the period, intended use and reporting format.
Stakeholder requirements
05
Audit readiness
Organise reconciliations, schedules and supporting records to prepare for an independent audit.
Better-prepared records
06
Other assurance & related work
The assurance level and report type must be agreed; AUP reports provide findings, not an audit opinion.
Annual financial reporting
For work requiring a statutory audit opinion, the appointed signing auditor must meet the relevant registration, independence and authority-approval requirements. Confirm the signing firm, its eligibility and the delivery arrangement in the engagement letter.
Dubai & UAE requirements
Does your business need audited financial statements?
The answer depends on your entity and the purpose of the report. Corporate-tax rules, licensing conditions and stakeholder requests must be considered separately.
| Your situation | What to check |
|---|---|
| UAE corporate tax | For tax periods beginning on or after 1 January 2025, Ministerial Decision No. 84 of 2025 requires audited financial statements for non-tax-group taxable persons with revenue exceeding AED 50 million and Qualifying Free Zone Persons. |
| Corporate-tax groups | Tax Groups must prepare and maintain audited special-purpose financial statements under the FTA’s prescribed rules. Additional provisions can apply to particular activities or entities. |
| Free-zone companies | Review your authority’s audit, filing and auditor-approval requirements. DMCC publishes an approved-auditor register and submission guidance; do not assume another free zone follows the same rules. |
| Mainland companies & other requests | Check the obligations applying to your legal form, licence and governing documents, as well as any lender or shareholder conditions. Being below a corporate-tax threshold does not, by itself, settle your audit obligations. |
Official references: UAE Ministry of Finance · Decision 84 of 2025 · DMCC · Compliance & auditor guidance. General information; confirm the rules and deadlines applicable to your entity.
Your next step starts here
Unsure which requirement applies?
Share your licence jurisdiction and the reason for the audit.
Know what you are commissioning
Clear deliverables. No uncertainty about scope.
The final outputs depend on the engagement. Agree them before work starts.
-
A defined reporting scope
The entity, period, reporting framework, intended users and responsibilities. -
The appropriate report
An independent audit report for an audit engagement, or a separately defined output for other work. -
Findings and follow-up
Discussion of relevant issues and any additional recommendations included in the agreed scope.
Do not send confidential records through the initial enquiry form. Agree a secure sharing method first.
A useful starting point
Your audit preparation checklist
Use this short list to organise your first discussion.
- Confirm the entity and financial year.
- Identify who requested the report.
- Note the filing or reporting deadline.
- Gather the latest trial balance.
- List incomplete records or reconciliations.
- Check auditor-approval requirements.
Prepare with confidence
What documents will you need?
Begin with a clear set of records. The exact request list will depend on your business, audit purpose and reporting period.
- Company & reporting informationTrade licence, incorporation documents, ownership details and prior-year reports, where available.
- Accounting recordsTrial balance, general ledger, draft financial statements and supporting schedules.
- Supporting evidenceBank reconciliations, invoices, agreements, payroll, inventory, fixed assets and relevant tax records.
Do not send confidential financial records through the initial enquiry form. Agree a secure sharing method first.
Fees & timescales
A quote built around your business.
Audit costs and completion times depend on the work required. A clear brief helps establish a realistic fee and timetable.
Business complexity
The number of entities, business activities, transaction volume and reporting requirements shape the scope.
Readiness of records
Complete reconciliations and accessible supporting evidence help the work progress. Catch-up accounting may need a separate scope.
Deadline & deliverables
Share the intended recipient and deadline. Third-party confirmations and unresolved queries can affect completion.
Why start with Arabian Advisor?
See the financial picture. Plan the practical steps.
Bring your audit questions into the same conversation as your accounting and business priorities. Start with your requirements, establish the right scope and understand what needs to happen next.
Put the important questions first.
Who will perform and sign the work?
Confirm the appointed firm, qualifications and relevant approvals.
What is included in the proposal?
Agree the reporting scope, document responsibilities and any additional work.
How will information be handled?
Establish a secure document-sharing process and points of contact.
Your business context matters
Different businesses. Different areas of focus.
Tell us about your activity so the discussion reflects the records and risks relevant to your business.
Trading & distribution
Professional services
Project income, unbilled work, payroll and related-party transactions can require particular attention.
Property & contracting
Project costs, contracts, receivables and significant estimates can affect the reporting scope.
Your questions, answered
Audit & Assurance FAQs.
Practical answers for businesses in Dubai and the wider UAE.
For entity-specific advice, share your jurisdiction, tax status and reporting requirement.
Is an audit mandatory for every Dubai company?
There is no single rule that covers every entity. Your legal form, licensing authority, free-zone rules, tax status and contractual obligations determine what is required. The corporate-tax revenue threshold does not remove separate company-law or free-zone obligations.
When are audited financial statements required for UAE corporate tax?
For tax periods starting on or after 1 January 2025, Ministerial Decision No. 84 of 2025 covers non-tax-group taxable persons with revenue exceeding AED 50 million and Qualifying Free Zone Persons. Tax Groups must maintain audited special-purpose financial statements under FTA rules. Additional provisions may apply; check your entity and tax period.
Does my free zone require an approved auditor?
Check your own authority’s current rules and approved-auditor register. DMCC, for example, publishes an approved auditors list and financial-statement submission guidance. Approval for one free zone should not be assumed to apply to another.
What is the difference between an external audit and an internal audit?
An external financial-statement audit provides an independent opinion on the financial statements. Internal audit focuses on risks, controls and processes to help management improve how the business operates. The scope and reporting are different.
What documents should I prepare for an audit?
Start with your trade licence, trial balance, general ledger, draft financial statements and prior-year audit report, where available. Supporting records typically include bank reconciliations, sales and purchase records, receivables, payables, payroll, fixed assets, inventory and relevant tax records. The final list depends on the engagement.
How long does an audit take in Dubai?
Timing depends on the reporting period, transaction volume, record quality, complexity and the speed of responses to audit queries. Share your deadline and available records at the start so a realistic schedule can be discussed. There is no universal completion period.
How much do audit services cost?
A meaningful quote needs information about your company, audit purpose, reporting period, number of entities, transaction volume and the state of your records. Any bookkeeping catch-up, additional reporting or specialist work should be identified separately in the scope.
Can I start if my accounts are incomplete?
Yes—begin with a discussion of what is available and what is missing. Bookkeeping clean-up may be needed before audit work can progress. Accounting support and the independent audit must be scoped appropriately, including any independence requirements.
Will an audit guarantee bank approval or a clean opinion?
No. An audit opinion depends on the evidence obtained and the applicable reporting framework. A lender makes its own credit decision. Neither a particular opinion nor bank approval should be promised before the work is performed.
Can I share documents online?
You can start with an online enquiry. Agree an appropriate secure document-sharing method before sending accounting records, identification documents or other confidential information. The enquiry form only asks for a brief outline of your needs.
Let’s start with your requirements
Tell us what your business needs next.
Preparing annual accounts, responding to a bank request or checking free-zone requirements? Share a few details to begin the conversation.
Prefer to email?
Prefer to call?
- Business Address Shams Business Center, Sharjah Media City Free Zone, Al Messaned, UAE.
What happens next?
Your enquiry helps clarify the purpose, records available and suitable engagement. Scope, fees and delivery arrangements should be agreed before work begins.
Discuss your audit
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