Abu Dhabi
Audit firms in Abu Dhabi
An Abu Dhabi company may need an audit because of its company law, its free zone, or corporate tax. For ADGM companies the company law is ADGM’s own, which has its own audit rules and exemptions. For mainland companies it is the federal Commercial Companies Law.
Whatever the reason, only auditors licensed by the Ministry of Economy and Tourism may practise audit in the UAE, and the audit report must show the licence number.
Audits for ADGM companies
ADGM has its own companies law, with rules on accounts, audit and exemptions for small companies. Whether your ADGM company can use an exemption depends on its size and structure, and a licensed firm should check that against the current ADGM rules.
Corporate tax can override the exemption in practice. ADGM’s August 2025 guidance on accounts and audit for Qualifying Free Zone Persons confirms that a QFZP needs audited accounts. So a small ADGM company that wants 0% on qualifying income should plan for an audit every year.
When corporate tax requires audited statements
Ministerial Decision 84 of 2025 applies to tax periods from 1 January 2025. Audited financial statements are needed by:
- taxable persons with revenue over AED 50m
- every Qualifying Free Zone Person, whatever its revenue
- every tax group, which prepares audited aggregated statements
Read more in audited financial statements in the UAE.
Mainland companies and AUP reports
The Commercial Companies Law is widely read as requiring companies to appoint an auditor. A licensed auditor can confirm what applies to your company type.
From tax periods starting on or after 1 January 2026, a QFZP that distributes goods in or from a Designated Zone also needs an Agreed-Upon Procedures report from an independent auditor, due within 30 days after the corporate tax return deadline (FTA Decision No. 6 of 2026).
How we route Abu Dhabi audit requests
We ask each audit firm for its Ministry of Economy and Tourism auditor licence and which free zones accept it. Tell us whether your company is in ADGM, another free zone or the mainland, and your revenue band. Your request then goes to up to three firms that fit. See the full audit page.
FAQ
Is my small ADGM company exempt from audit?
It may be under ADGM’s own rules, but if it claims Qualifying Free Zone Person status for corporate tax it needs audited accounts. A licensed auditor can check both.
Which accounting standard do audited accounts use?
For a Qualifying Free Zone Person, the financial statements must be prepared under IFRS. Ask the firm what applies to other companies.
What affects the audit fee?
Revenue and transaction volume, the state of the books, group structure, stock, and extra reports such as an AUP report.
How do I know the auditor is licensed?
Only individuals licensed by the Ministry of Economy and Tourism may practise audit, and the licence number must appear on the audit report.
Get quotes from audit firms in Abu Dhabi
Tell us whether you are in ADGM, another free zone or the mainland. Up to three licensed audit firms will contact you.