Dubai
Audit firms in Dubai
In Dubai, the need for an audit usually comes from one of two places: your free zone, which may need audited accounts before it renews your licence, or corporate tax, which needs audited statements from certain businesses. Often it is both.
Only auditors licensed by the Ministry of Economy and Tourism may practise audit in the UAE. In some Dubai free zones, the auditor must also be on the zone’s approved list.
When corporate tax needs an audit
Under Ministerial Decision 84 of 2025, for 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
So a small free-zone company that wants 0% on qualifying income needs an audit, even if its revenue is low. See audited financial statements in the UAE.
Dubai free-zone audit rules
DMCC
Audited accounts must come from a firm on the DMCC Approved Auditor List. They are uploaded with the auditor’s signed summary sheet through the DMCC Member Portal, and submission is free. See DMCC.
DIFC
DIFC has its own companies law, with its own rules on accounts, audit and small-company exemptions. Ask the firm to confirm whether your company is exempt. See DIFC.
JAFZA, IFZA, Meydan and Dubai South
Ask the zone, or the firm, what it requires at renewal. If the zone keeps an approved list, make sure the firm is on it. See JAFZA, IFZA, Meydan and Dubai South.
Agreed-upon procedures for QFZP distributors
FTA Decision No. 6 of 2026 adds a new report. A Qualifying Free Zone Person that distributes goods in or from a Designated Zone needs an Agreed-Upon Procedures (AUP) report from an independent auditor. It applies to tax periods starting on or after 1 January 2026, and the report is due within 30 days after the corporate tax return deadline. Many Dubai traders should ask their auditor whether this applies to them.
How we route audit requests
We ask each audit firm for its Ministry of Economy and Tourism auditor licence and its approved-auditor status in each free zone. When you name your zone, your request goes only to firms whose auditors are on that zone’s list. Audit reports must show the auditor’s licence number, so you can check it. See the full audit page.
FAQ
Is a Dubai mainland LLC required to have an audit?
The Commercial Companies Law is widely read as requiring companies to appoint an auditor, and corporate tax may require audited statements as well. A licensed auditor can confirm what applies to your company.
How do I check that an auditor is licensed?
Only individuals licensed by the Ministry of Economy and Tourism may practise audit, and the audit report must show the licence number. For a free-zone company, also check the zone’s approved list where it has one.
When is the DMCC audit due?
Audit demand follows licence renewal and DMCC’s submission cycle. Check the current deadline with DMCC or the firm, as sources differ.
What affects the audit fee?
Revenue and transaction volume, the state of the books, stock, group structure, and whether an AUP report or QFZP work is needed.
Get quotes from audit firms in Dubai
Name your free zone or mainland licence. Up to three licensed audit firms will contact you.