Independent audit in Dubai.
For corporate tax purposes, it is mandatory for companies with income above AED 50 million and for free zone companies benefiting from the 0% rate; company law and certain free zone authorities also require an audit.
Scope of the Audit Obligation.
- Income above AED 50 millionCompanies whose income in the tax period exceeds AED 50 million prepare audited financial statements for corporate tax purposes.Ministerial Decision No. 84 of 2025, Article 2
- Qualifying free zone companyCompanies benefiting from the 0% rate in a free zone prepare audited financial statements, irrespective of their income.Ministerial Decision No. 84 of 2025, Article 2
- Mainland LLCCompany law provides for mainland limited liability and joint stock companies to appoint an auditor every year.Federal Decree-Law No. 32 of 2021 (Commercial Companies), Article 27
- Free zone authorityCertain free zones also require audited statements; for example, DMCC expects its member companies to upload the statements within six months of the financial year end. The requirement that applies to your company depends on your licence.DMCC, Audited Financial Statements Submission Guidelines (2025)
Independent Audit Process.
- ScopeThe reason for the audit and the period it covers are determined.
- PreparationThe ledger is closed; reconciliations and documents are prepared for the audit.
- Audit workThe auditor's questions and sampling requests are answered.
- ReportThe audit report is issued and attached to the return and to the documents submitted to the free zone authority.
Requested from you
- The year's completed accounting records
- Bank statements and balance confirmations
- Contracts, invoices and asset documents
- Additional documents requested by the auditor
Included in the service
- Determining the scope of the audit
- Preparing the ledger for the audit
- Carrying out the audit process
- Attaching the report to the return and licence documents
Service Fee.
It may be mandatory for certain free zone authorities and for companies above a certain size. Whether it is mandatory in your free zone depends on your licence.
Note: The fee varies with the transaction volume.
Amounts are in USD and, unless otherwise stated, exclude VAT; they are updated when official fees change. Time limits are those set by legislation; because the authorities' processing times are outside our control, we do not give a fixed commitment on timing. Which items arise for your company depends on your activity, your licence and your transaction volume.
Frequently Asked Questions.
The audit is carried out by our contracted independent audit firm. Your point of contact is our team: determining the scope, preparing the ledger and managing the process are handled by us.
For corporate tax purposes, it is not required if income is below AED 50 million and the free zone 0% rate is not used. However, company law provides for mainland LLCs to appoint an auditor every year, and certain free zones also require an audit; the assessment is made on the basis of your company type and free zone.
It varies with transaction volume and the condition of the records. The amount in the price list is a starting level; once the scope is determined, a net amount is given in the proposal.
No. In the year-end work the statements are prepared and the return is filed; the audit is the independent review of those statements. They are separate lines in the price list.
Other Accounting Services.
- BookkeepingMonthly records, bank reconciliation and reporting.
- VAT registrationThreshold check, application and tax number.
- VAT returnPeriodic filing and payment follow-up.
- Corporate tax registrationFTA registration and tax number.
- Corporate tax returnYear-end financial statements and return.
- Accounting in DubaiScope, calendar and all six items on one page.