External Audit.Statutory financial-statement audit conducted to ISA standards.

Why this matters

Statutory audit in the UAE is a regulator-facing exercise. Free-zone authorities, mainland licensors, banking and insurance regulators, and now the Corporate Tax regime all rely on audited financial statements that meet International Standards on Auditing. Cabinet Decision 91 of 2023 made audited accounts mandatory for Qualifying Free Zone Persons electing the 0% Corporate Tax rate, and Ministerial Decision 84 of 2025 set the audited-accounts threshold for non-QFZP businesses at AED 50 million of revenue.

What's inside

6 engagements under External Audit, each with a dedicated page. Click any for the full brief.

Statutory Financial-Statement Audit

Risk-based planning, substantive testing on the assertions that matter, and an audit opinion issued within the timeline your regulator expects.

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Group Audit & Component Reporting

Where a UAE entity sits inside a regional or international group, we coordinate with the group auditor under ISA 600 (Revised).

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Free-Zone Authority Reporting

DMCC, DIFC, ADGM, JAFZA, RAKEZ, and the wider free-zone authorities each carry their own audited-accounts deadlines and submission portals.

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Banking-Facility & Lender Audits

Audited accounts are routinely required for credit-facility renewals, syndicated loan documentation, and bank guarantees.

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Going-Concern & Subsequent-Events Work

Going-concern assessments now carry more weight in the post-pandemic, higher-interest environment.

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Internal Controls over Financial Reporting

Where the audit reveals control weaknesses, we issue a Management Letter that ranks findings by severity and proposes practical fixes.

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First time?

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