{"id":2707,"date":"2026-09-30T18:42:11","date_gmt":"2026-09-30T18:42:11","guid":{"rendered":"https:\/\/eighty20.me\/uae\/audit-assurance\/audit-free-zones\/"},"modified":"2026-09-30T18:48:33","modified_gmt":"2026-09-30T18:48:33","slug":"audit-free-zones","status":"publish","type":"page","link":"https:\/\/eighty20.me\/uae\/audit-assurance\/audit-free-zones\/","title":{"rendered":"Audit in Free Zones"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2707\" class=\"elementor elementor-2707\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc284a2 e-flex e-con-boxed e-con e-parent\" data-id=\"bc284a2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-417b023 e-con-full e-flex e-con e-child\" data-id=\"417b023\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-175771a elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"175771a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eighty20.me\/uae\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Service<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit in Free Zones<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca8945f elementor-widget elementor-widget-heading\" data-id=\"ca8945f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Audit in Free Zones<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de08896 e-con-full e-flex e-con e-child\" data-id=\"de08896\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d2f7d1 elementor-widget elementor-widget-text-editor\" data-id=\"8d2f7d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bf0321 e-flex e-con-boxed e-con e-parent\" data-id=\"6bf0321\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b09c115 e-con-full e-flex e-con e-child\" data-id=\"b09c115\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3305d5f elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"3305d5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3305d5f\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3305d5f\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__3305d5f\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8af47a7 elementor-widget elementor-widget-text-editor\" data-id=\"8af47a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Operating from a UAE free zone can offer businesses an efficient structure for ownership, international trade, and expansion, but free-zone status does not remove financial reporting and audit responsibilities.<\/p>\n<p>Our <strong>audit services for UAE free zone companies<\/strong> help businesses prepare reliable financial statements, meet applicable free-zone authority requirements and support compliance with UAE Corporate Tax rules.<\/p>\n<p>The exact audit requirement depends on several factors, including the company&#8217;s free zone, legal structure, revenue, Corporate Tax position, and whether the business intends to qualify as a <strong>Qualifying Free Zone Person (QFZP)<\/strong>.<\/p>\n<p>For this reason, businesses should not assume that every UAE free-zone company follows the same audit rules.<\/p>\n<h2>Does a UAE Free Zone Company Need an Audit?<\/h2>\n<p>Some UAE free-zone companies are legally or regulatorily required to prepare audited financial statements, while others may need an audit because of their Corporate Tax status, licence conditions, banking requirements or shareholder obligations.<\/p>\n<p>Under <strong>Ministerial Decision No. 84 of 2025<\/strong>, which applies for Corporate Tax purposes to relevant Tax Periods commencing from 1 January 2025, audited financial statements must be prepared and maintained by:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>A taxable person that is not a Tax Group and earns revenue exceeding AED 50 million during the relevant Tax Period<\/li>\n \t<li>A Qualifying Free Zone Person<\/li>\n \t<li>A Tax Group, which must prepare audited special-purpose financial statements in accordance with the applicable rules<\/li>\n<\/ul>\n<p>This means a company seeking to maintain QFZP status must prepare and maintain audited financial statements even where its revenue is below AED 50 million.<\/p>\n<p>However, Corporate Tax is only one part of the assessment. Individual free-zone authorities may impose their own annual audit, auditor-appointment, or financial-statement submission requirements.<\/p>\n<h2>Are Audit Requirements the Same Across All UAE Free Zones?<\/h2>\n<p>No.<\/p>\n<p>Each UAE free zone operates under its own regulatory framework, and the audit requirements, approved-auditor rules, submission process, and deadlines can differ.<\/p>\n<p>For example, <strong>DMCC<\/strong> maintains approved-auditor rules for the audit of member companies&#8217; annual accounts. Its current Approved Auditor Rules, effective from June 2025, regulate the audit firms permitted to conduct those audits.<\/p>\n<p><strong>Jebel Ali Free Zone (JAFZA)<\/strong> states that FZE and FZCO establishments must provide an updated audit report to the authority annually and appoint an auditor to prepare the report.<\/p>\n<p>Requirements in another free zone may be different.<\/p>\n<p>A company should therefore assess both:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Compliance Area<\/th>\n<th>What Needs to Be Checked<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Free-zone authority rules<\/td>\n<td>Whether the authority requires annual audited accounts or financial-statement submission<\/td>\n<\/tr>\n<tr>\n<td>Corporate Tax rules<\/td>\n<td>Whether the company is a QFZP, exceeds the applicable revenue threshold, or falls under another audit requirement<\/td>\n<\/tr>\n<tr>\n<td>Licence conditions<\/td>\n<td>Whether the licence or entity regulations impose financial reporting requirements<\/td>\n<\/tr>\n<tr>\n<td>Banking requirements<\/td>\n<td>Whether a bank requires audited accounts for financing, facilities or account reviews<\/td>\n<\/tr>\n<tr>\n<td>Shareholder requirements<\/td>\n<td>Whether shareholders or group companies require audited financial information<\/td>\n<\/tr>\n<tr>\n<td>Other regulatory requirements<\/td>\n<td>Whether the company&#8217;s sector is subject to additional supervision<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Why Do Free Zone Companies Need Audited Financial Statements?<\/h2>\n<p>An audit provides independent assurance over a company&#8217;s financial statements.<\/p>\n<p>It can help shareholders, regulators, banks, and other stakeholders assess whether the financial statements present the company&#8217;s position appropriately under the applicable reporting framework.<\/p>\n<p>For a UAE free-zone business, audited financial statements can also play an important role in:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Free-zone licence and regulatory compliance<\/li>\n \t<li>Corporate Tax compliance<\/li>\n \t<li>Maintaining Qualifying Free Zone Person status<\/li>\n \t<li>Bank financing<\/li>\n \t<li>Investor reporting<\/li>\n \t<li>Group consolidation<\/li>\n \t<li>Business valuations<\/li>\n \t<li>Due diligence<\/li>\n \t<li>Ownership changes<\/li>\n \t<li>Business sales or acquisitions<\/li>\n<\/ul>\n<p>An audit should therefore be viewed as part of the company&#8217;s wider financial-governance framework rather than only as a year-end compliance exercise.<\/p>\n<h2>What Is a Qualifying Free Zone Person?<\/h2>\n<p>A <strong>Qualifying Free Zone Person<\/strong> is a Free Zone Person that satisfies the conditions under the UAE Corporate Tax regime to access the special free-zone Corporate Tax treatment.<\/p>\n<p>The UAE Ministry of Finance confirms that free-zone entities are within the scope of Corporate Tax. A Free Zone Person that meets the applicable conditions can benefit from a <strong>0% Corporate Tax rate on Qualifying Income<\/strong>.<\/p>\n<p>Qualifying status is not automatic simply because a business holds a free-zone licence.<\/p>\n<p>Relevant conditions include requirements around:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Qualifying Income<\/li>\n \t<li>Adequate substance in the UAE<\/li>\n \t<li>Transfer pricing compliance<\/li>\n \t<li>Applicable de minimis requirements<\/li>\n \t<li>Not electing to be subject to Corporate Tax under the ordinary regime<\/li>\n \t<li>Other applicable free-zone Corporate Tax conditions<\/li>\n \t<li>Preparing and maintaining audited financial statements<\/li>\n<\/ul>\n<p>The FTA&#8217;s guidance specifically identifies audited financial statements as one of the requirements relevant to QFZP status.<\/p>\n<h2>Does the 0% Free Zone Corporate Tax Rate Remove the Need for an Audit?<\/h2>\n<p>No.<\/p>\n<p>The opposite can apply.<\/p>\n<p>A <strong>Qualifying Free Zone Person must prepare and maintain audited financial statements<\/strong> under the current UAE Corporate Tax framework.<\/p>\n<p>The 0% rate is also limited to <strong>Qualifying Income<\/strong> and is subject to meeting all relevant conditions.<\/p>\n<p>Income that does not qualify can be subject to the applicable Corporate Tax treatment. The FTA explains that the Free Zone Corporate Tax regime distinguishes between Qualifying Income and other taxable income, and businesses must assess their activities carefully.<\/p>\n<p>An audit supports financial reporting compliance, but an audit report by itself does <strong>not<\/strong> guarantee that the business qualifies for the 0% Corporate Tax rate.<\/p>\n<h2>UAE Free Zone Audit Requirements at a Glance<\/h2>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Business Situation<\/th>\n<th>Is an Audit Relevant?<\/th>\n<th>Why?<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Qualifying Free Zone Person<\/td>\n<td>Yes<\/td>\n<td>Audited financial statements are required for Corporate Tax purposes<\/td>\n<\/tr>\n<tr>\n<td>Revenue above AED 50 million<\/td>\n<td>Yes, subject to applicable CT rules<\/td>\n<td>Ministerial Decision No. 84 of 2025 requires audited financial statements for taxable persons above the threshold<\/td>\n<\/tr>\n<tr>\n<td>DMCC company<\/td>\n<td>Yes, based on applicable DMCC company and auditor rules<\/td>\n<td>DMCC regulates annual accounts and approved auditors<\/td>\n<\/tr>\n<tr>\n<td>JAFZA FZE or FZCO<\/td>\n<td>Yes<\/td>\n<td>JAFZA requires annual audit-report submission for these entities<\/td>\n<\/tr>\n<tr>\n<td>Other free-zone company<\/td>\n<td>Depends<\/td>\n<td>The specific free-zone regulations must be checked<\/td>\n<\/tr>\n<tr>\n<td>Company seeking bank finance<\/td>\n<td>Often required commercially<\/td>\n<td>Banks may request audited accounts depending on the facility<\/td>\n<\/tr>\n<tr>\n<td>Company preparing for investment or sale<\/td>\n<td>Often useful or required by stakeholders<\/td>\n<td>Investors commonly need reliable financial information<\/td>\n<\/tr>\n<tr>\n<td>Small free-zone business not seeking QFZP status<\/td>\n<td>Depends<\/td>\n<td>Revenue threshold and individual free-zone rules must still be assessed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>This table provides a general framework only. The specific authority and Corporate Tax position of the company should always be reviewed.<\/p>\n<h2>What Does a Free Zone Audit Cover?<\/h2>\n<p>A financial statement audit involves substantially more than checking whether income and expenses have been entered into accounting software.<\/p>\n<p>The auditor assesses the financial statements and obtains appropriate audit evidence according to the applicable audit framework.<\/p>\n<p>Depending on the company, audit procedures may cover areas such as:<\/p>\n<h3>Revenue<\/h3>\n<p>The auditor reviews whether revenue has been recognised appropriately and recorded in the correct reporting period.<\/p>\n<h3>Bank and Cash Balances<\/h3>\n<p>Bank accounts are reconciled, and relevant balances may be independently confirmed as part of the audit process.<\/p>\n<h3>Accounts Receivable<\/h3>\n<p>Customer balances, ageing, recoverability and supporting records may be tested.<\/p>\n<h3>Accounts Payable<\/h3>\n<p>Supplier liabilities and related transactions are reviewed to assess completeness and accuracy.<\/p>\n<h3>Inventory<\/h3>\n<p>Where applicable, the auditor assesses inventory records, valuation, supporting documentation and relevant controls.<\/p>\n<h3>Fixed Assets<\/h3>\n<p>The audit may review:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Asset additions<\/li>\n \t<li>Disposals<\/li>\n \t<li>Depreciation<\/li>\n \t<li>Capitalisation<\/li>\n \t<li>Fixed asset registers<\/li>\n \t<li>Supporting invoices<\/li>\n<\/ul>\n<h3>Expenses<\/h3>\n<p>Material expense categories may be tested to assess classification, occurrence and cut-off.<\/p>\n<h3>Related-Party Transactions<\/h3>\n<p>Transactions and balances involving shareholders, directors, group companies and other related parties may require particular attention.<\/p>\n<p>This area can also be important for UAE Corporate Tax and transfer pricing purposes.<\/p>\n<h3>Employee and Payroll Costs<\/h3>\n<p>Payroll records, employee costs and related liabilities may be reconciled with financial accounting records.<\/p>\n<h3>Corporate Tax and VAT Balances<\/h3>\n<p>Where relevant, accounting balances associated with tax may be reviewed as part of the financial statement audit.<\/p>\n<p>A statutory financial statement audit is not automatically a Corporate Tax audit or VAT audit unless those services are separately included in the engagement.<\/p>\n<h2>What Financial Statements Are Usually Audited?<\/h2>\n<p>The applicable financial statements will depend on the reporting framework and entity.<\/p>\n<p>A complete set commonly includes:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Statement of financial position<\/li>\n \t<li>Statement of profit or loss<\/li>\n \t<li>Cash flow statement<\/li>\n \t<li>Statement of changes in equity<\/li>\n \t<li>Notes to the financial statements<\/li>\n \t<li>Relevant accounting policies<\/li>\n<\/ul>\n<p>Supporting accounting schedules and records are also required during the audit process.<\/p>\n<h2>What Accounting Standards Apply to UAE Free Zone Companies?<\/h2>\n<p>The appropriate accounting framework depends on the company&#8217;s circumstances and the requirements applicable to it.<\/p>\n<p>For UAE Corporate Tax purposes, accepted accounting standards are important because accounting income forms the starting point for determining taxable income.<\/p>\n<p>The UAE Corporate Tax framework recognises <strong>IFRS<\/strong>, while eligible businesses within the applicable revenue threshold may use <strong>IFRS for SMEs<\/strong>, subject to the relevant conditions.<\/p>\n<p>Free-zone businesses should ensure that the accounting framework used for their financial statements is consistent with their regulatory and Corporate Tax obligations.<\/p>\n<h2>How Does a Free Zone Audit Support Corporate Tax Compliance?<\/h2>\n<p>Free-zone companies are not outside the UAE Corporate Tax regime.<\/p>\n<p>The Ministry of Finance confirms that juridical persons established in UAE free zones are generally within the scope of Corporate Tax and must comply with the relevant Corporate Tax requirements.<\/p>\n<p>Audited financial statements can support Corporate Tax compliance by providing a reliable basis for areas such as:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Accounting income<\/li>\n \t<li>Revenue<\/li>\n \t<li>Expenses<\/li>\n \t<li>Related-party balances<\/li>\n \t<li>Asset values<\/li>\n \t<li>Provisions<\/li>\n \t<li>Intercompany transactions<\/li>\n \t<li>Qualifying and non-qualifying activities<\/li>\n \t<li>Permanent Establishment considerations<\/li>\n \t<li>Financial information used in the Corporate Tax return<\/li>\n<\/ul>\n<p>All Free Zone Persons should assess their Corporate Tax registration and filing obligations. The FTA confirms that Free Zone Persons are generally required to register and file Corporate Tax returns, including businesses seeking Qualifying Free Zone Person treatment.<\/p>\n<h2>What Changed for UAE Free Zone Businesses by 2026?<\/h2>\n<p>The UAE Free Zone Corporate Tax framework has continued to develop.<\/p>\n<p><strong>Ministerial Decision No. 229 of 2025<\/strong> replaced the previous decision governing Qualifying Activities and Excluded Activities and introduced updated rules relevant to the Free Zone Corporate Tax regime.<\/p>\n<p>The FTA&#8217;s 2026 Corporate Tax legislation register also lists <strong>FTA Decision No. 6 of 2026 on additional compliance procedures for Qualifying Free Zone Persons<\/strong>, highlighting the continued development of the free-zone compliance framework.<\/p>\n<p>For businesses in 2026, this means audit preparation should not be separated from the broader Corporate Tax assessment.<\/p>\n<p>Companies should regularly review:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Their QFZP eligibility<\/li>\n \t<li>Nature of business activities<\/li>\n \t<li>Qualifying and Excluded Activities<\/li>\n \t<li>Substance requirements<\/li>\n \t<li>Transfer pricing compliance<\/li>\n \t<li>Financial reporting<\/li>\n \t<li>Audit requirements<\/li>\n \t<li>Corporate Tax return obligations<\/li>\n<\/ul>\n<h2>Audit Requirements: Free Zone Authority vs Corporate Tax<\/h2>\n<p>These are separate obligations and should not be confused.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Free Zone Authority Requirement<\/th>\n<th>Corporate Tax Audit Requirement<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Created by the relevant free-zone authority or entity regulations<\/td>\n<td>Created under UAE federal Corporate Tax rules<\/td>\n<\/tr>\n<tr>\n<td>May apply based on legal form or licence<\/td>\n<td>Applies according to Corporate Tax status and applicable thresholds<\/td>\n<\/tr>\n<tr>\n<td>Submission deadline varies between authorities<\/td>\n<td>Financial statements must comply with the relevant Corporate Tax requirement<\/td>\n<\/tr>\n<tr>\n<td>Authority may require an approved auditor<\/td>\n<td>Auditor eligibility should also satisfy applicable regulatory requirements<\/td>\n<\/tr>\n<tr>\n<td>May affect licence compliance or renewal<\/td>\n<td>May affect Corporate Tax compliance and QFZP status<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A business can therefore have an audit obligation under one framework even if the other does not independently require it.<\/p>\n<h2>Our Free Zone Audit Process<\/h2>\n<h3>Understanding Your Free Zone and Business<\/h3>\n<p>We first identify the company&#8217;s:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Free zone<\/li>\n \t<li>Legal structure<\/li>\n \t<li>Financial year<\/li>\n \t<li>Business activities<\/li>\n \t<li>Corporate Tax position<\/li>\n \t<li>QFZP status or intended status<\/li>\n \t<li>Applicable reporting requirements<\/li>\n<\/ul>\n<p>This establishes the correct scope before audit work begins.<\/p>\n<h3>Audit Planning<\/h3>\n<p>The auditor develops an audit strategy based on the business, financial statements, and areas presenting a higher risk of material misstatement.<\/p>\n<h3>Financial Records Review<\/h3>\n<p>The audit team reviews relevant accounting information and supporting documentation.<\/p>\n<p>Typical records include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>General ledger<\/li>\n \t<li>Trial balance<\/li>\n \t<li>Bank statements<\/li>\n \t<li>Invoices<\/li>\n \t<li>Contracts<\/li>\n \t<li>Receivable schedules<\/li>\n \t<li>Payable schedules<\/li>\n \t<li>Fixed asset register<\/li>\n \t<li>Inventory records<\/li>\n \t<li>Payroll reports<\/li>\n \t<li>Tax information<\/li>\n \t<li>Related-party schedules<\/li>\n<\/ul>\n<h3>Audit Testing<\/h3>\n<p>Relevant transactions, balances, and financial statement areas are tested using procedures determined by the audit approach.<\/p>\n<h3>Review of Financial Statements<\/h3>\n<p>The financial statements and disclosures are assessed against the applicable financial reporting framework.<\/p>\n<h3>Management Queries and Adjustments<\/h3>\n<p>Where accounting differences or missing information are identified, these are discussed with management so that appropriate action can be considered before the financial statements are finalised.<\/p>\n<h3>Audit Completion and Reporting<\/h3>\n<p>Once sufficient appropriate audit evidence has been obtained, and outstanding matters are resolved, the auditor issues the applicable independent auditor&#8217;s report.<\/p>\n<p>Where the relevant free-zone authority requires submission, the company must then follow that authority&#8217;s submission process and deadline.<\/p>\n<h2>Documents Commonly Needed for a Free Zone Audit<\/h2>\n<p>Preparing records early can reduce avoidable delays.<\/p>\n<p>Businesses may need to provide:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Document<\/th>\n<th>Why It Is Needed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Trade licence<\/td>\n<td>Confirms licensed activities and legal information<\/td>\n<\/tr>\n<tr>\n<td>Incorporation documents<\/td>\n<td>Establishes the company&#8217;s legal structure<\/td>\n<\/tr>\n<tr>\n<td>Trial balance<\/td>\n<td>Provides the financial balances being audited<\/td>\n<\/tr>\n<tr>\n<td>General ledger<\/td>\n<td>Provides detailed accounting transactions<\/td>\n<\/tr>\n<tr>\n<td>Bank statements<\/td>\n<td>Supports bank and cash balances<\/td>\n<\/tr>\n<tr>\n<td>Bank reconciliations<\/td>\n<td>Explains differences between books and statements<\/td>\n<\/tr>\n<tr>\n<td>Sales and purchase invoices<\/td>\n<td>Supports revenue and expenses<\/td>\n<\/tr>\n<tr>\n<td>Receivable ageing<\/td>\n<td>Supports customer balances<\/td>\n<\/tr>\n<tr>\n<td>Payable ageing<\/td>\n<td>Supports supplier balances<\/td>\n<\/tr>\n<tr>\n<td>Fixed asset register<\/td>\n<td>Supports property and equipment balances<\/td>\n<\/tr>\n<tr>\n<td>Inventory records<\/td>\n<td>Supports inventory balances where applicable<\/td>\n<\/tr>\n<tr>\n<td>Payroll reports<\/td>\n<td>Supports employee costs<\/td>\n<\/tr>\n<tr>\n<td>VAT records<\/td>\n<td>Supports relevant tax balances<\/td>\n<\/tr>\n<tr>\n<td>Corporate Tax information<\/td>\n<td>Helps assess relevant tax-related financial statement areas<\/td>\n<\/tr>\n<tr>\n<td>Related-party schedule<\/td>\n<td>Identifies transactions with related entities or persons<\/td>\n<\/tr>\n<tr>\n<td>Prior-year financial statements<\/td>\n<td>Provides comparative information<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Additional documents may be requested depending on the nature and complexity of the business.<\/p>\n<h2>Why Prepare for the Audit Before Year-End?<\/h2>\n<p>Audit delays often arise because financial records have not been properly reconciled before the auditor receives them.<\/p>\n<p>Businesses can improve audit readiness by completing:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Bank reconciliations<\/li>\n \t<li>Customer and supplier reconciliations<\/li>\n \t<li>Inventory records<\/li>\n \t<li>Fixed asset schedules<\/li>\n \t<li>Payroll reconciliations<\/li>\n \t<li>Intercompany reconciliations<\/li>\n \t<li>VAT reconciliations<\/li>\n \t<li>Supporting documentation<\/li>\n \t<li>Related-party schedules<\/li>\n \t<li>Financial statement drafts<\/li>\n<\/ul>\n<p>A well-prepared accounting file allows the audit team to focus on audit work rather than basic bookkeeping corrections.<\/p>\n<h2>How to Choose an Auditor for a UAE Free Zone Company<\/h2>\n<p>The lowest audit fee should not be the only consideration.<\/p>\n<p>Before appointing an auditor, check:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Whether the audit firm is authorised to provide the required audit<\/li>\n \t<li>Whether the relevant free-zone authority requires an approved auditor<\/li>\n \t<li>Experience with your particular free zone<\/li>\n \t<li>Experience with your industry<\/li>\n \t<li>Understanding of UAE Corporate Tax<\/li>\n \t<li>Familiarity with QFZP requirements<\/li>\n \t<li>Knowledge of IFRS or the applicable financial reporting framework<\/li>\n \t<li>Ability to meet your reporting deadline<\/li>\n \t<li>Clear communication of audit findings<\/li>\n<\/ul>\n<p>This is especially important in free zones that maintain their own approved auditor lists.<\/p>\n<h2>FAQs:<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49b60ba elementor-widget elementor-widget-accordion\" data-id=\"49b60ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7721\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7721\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is audit mandatory for every UAE free-zone company?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7721\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7721\"><p>No. There is no single rule stating that every UAE free-zone entity has exactly the same audit obligation.<\/p>\n<p>Audit requirements may arise from the company&#8217;s free-zone authority, Corporate Tax position, legal structure, revenue, licence requirements, or other regulatory obligations.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7722\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7722\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does a Qualifying Free Zone Person need audited financial statements?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7722\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7722\"><p>Yes. Under Ministerial Decision No. 84 of 2025, a Qualifying Free Zone Person is required to prepare and maintain audited financial statements for UAE Corporate Tax purposes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7723\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7723\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is there an AED 50 million audit threshold in the UAE?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7723\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7723\"><p>For Corporate Tax purposes, Ministerial Decision No. 84 of 2025 requires a taxable person that is not a Tax Group and derives revenue exceeding AED 50 million during the relevant Tax Period to prepare and maintain audited financial statements.<\/p>\n<p>A QFZP must prepare audited financial statements irrespective of this threshold.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7724\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7724\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does a free-zone company pay 0% Corporate Tax automatically?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7724\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7724\"><p>No.<\/p>\n<p>Being incorporated in a UAE free zone does not automatically provide a 0% Corporate Tax rate.<\/p>\n<p>A company must satisfy the conditions for Qualifying Free Zone Person status, and the 0% rate applies to Qualifying Income under the applicable rules.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7725\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7725\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do DMCC companies need audited financial statements?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7725\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7725\"><p>DMCC has company regulations governing annual accounts and maintains an approved-auditor framework for member-company audits. Companies should follow the current DMCC filing and auditor requirements applicable to their entity.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7726\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7726\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do JAFZA companies need an annual audit?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7726\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7726\"><p>JAFZA states that FZE and FZCO establishments must provide an updated audit report to the authority annually. The company must appoint an auditor for the audit report and follow the applicable submission process.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7727\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7727\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can any auditor audit a UAE free-zone company?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7727\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7727\"><p>Not always.<\/p>\n<p>Some free-zone authorities maintain lists or rules for approved auditors. Businesses should confirm auditor eligibility with their specific free-zone authority before appointment.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7728\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-7728\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does an audit guarantee QFZP status?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7728\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-7728\"><p>No.<\/p>\n<p>Audited financial statements are one requirement relevant to QFZP compliance, but the company must also satisfy the other applicable conditions relating to income, substance, activities, transfer pricing and the wider Free Zone Corporate Tax regime.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7729\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-7729\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Does a free-zone company still need to register for UAE Corporate Tax?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-7729\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-7729\"><p>Free Zone Persons are generally within the UAE Corporate Tax regime and are required to assess and meet their registration and filing obligations. This includes businesses seeking to benefit from QFZP treatment.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-77210\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-77210\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What happens if a free-zone company does not complete a required audit?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-77210\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-77210\"><p>The consequences depend on which requirement has been breached.<\/p>\n<p>Failure to meet a free-zone authority requirement can affect regulatory compliance, while failure to satisfy Corporate Tax conditions may have separate tax consequences. A business should therefore identify the source of its audit obligation rather than assuming one consequence applies to every free zone.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is audit mandatory for every UAE free-zone company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. There is no single rule stating that every UAE free-zone entity has exactly the same audit obligation.<\\\/p>\\n<p>Audit requirements may arise from the company&#8217;s free-zone authority, Corporate Tax position, legal structure, revenue, licence requirements, or other regulatory obligations.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does a Qualifying Free Zone Person need audited financial statements?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Under Ministerial Decision No. 84 of 2025, a Qualifying Free Zone Person is required to prepare and maintain audited financial statements for UAE Corporate Tax purposes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is there an AED 50 million audit threshold in the UAE?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For Corporate Tax purposes, Ministerial Decision No. 84 of 2025 requires a taxable person that is not a Tax Group and derives revenue exceeding AED 50 million during the relevant Tax Period to prepare and maintain audited financial statements.<\\\/p>\\n<p>A QFZP must prepare audited financial statements irrespective of this threshold.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does a free-zone company pay 0% Corporate Tax automatically?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No.<\\\/p>\\n<p>Being incorporated in a UAE free zone does not automatically provide a 0% Corporate Tax rate.<\\\/p>\\n<p>A company must satisfy the conditions for Qualifying Free Zone Person status, and the 0% rate applies to Qualifying Income under the applicable rules.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do DMCC companies need audited financial statements?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>DMCC has company regulations governing annual accounts and maintains an approved-auditor framework for member-company audits. Companies should follow the current DMCC filing and auditor requirements applicable to their entity.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do JAFZA companies need an annual audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>JAFZA states that FZE and FZCO establishments must provide an updated audit report to the authority annually. The company must appoint an auditor for the audit report and follow the applicable submission process.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can any auditor audit a UAE free-zone company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Not always.<\\\/p>\\n<p>Some free-zone authorities maintain lists or rules for approved auditors. Businesses should confirm auditor eligibility with their specific free-zone authority before appointment.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does an audit guarantee QFZP status?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No.<\\\/p>\\n<p>Audited financial statements are one requirement relevant to QFZP compliance, but the company must also satisfy the other applicable conditions relating to income, substance, activities, transfer pricing and the wider Free Zone Corporate Tax regime.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does a free-zone company still need to register for UAE Corporate Tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Free Zone Persons are generally within the UAE Corporate Tax regime and are required to assess and meet their registration and filing obligations. This includes businesses seeking to benefit from QFZP treatment.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What happens if a free-zone company does not complete a required audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The consequences depend on which requirement has been breached.<\\\/p>\\n<p>Failure to meet a free-zone authority requirement can affect regulatory compliance, while failure to satisfy Corporate Tax conditions may have separate tax consequences. A business should therefore identify the source of its audit obligation rather than assuming one consequence applies to every free zone.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5e852d elementor-widget elementor-widget-text-editor\" data-id=\"e5e852d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Stay Audit-Ready in Your UAE Free Zone<\/h2>\n<p>Our <strong>UAE free zone audit services<\/strong> help businesses prepare their financial statements, understand applicable audit requirements and complete the audit process with clear documentation and structured financial records.<\/p>\n<p>Need an audit for your UAE free-zone company? Contact our team to review your free zone, financial year, Corporate Tax position and applicable audit requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-350ec74 e-con-full e-flex e-con e-child\" data-id=\"350ec74\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-c9d1d5a e-con-full e-flex e-con e-child\" data-id=\"c9d1d5a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e95ae86 elementor-widget elementor-widget-heading\" data-id=\"e95ae86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Get In Touch <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64cc2a8 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"64cc2a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2707\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"64cc2a8\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email Address *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c41aeb7 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c41aeb7]\" id=\"form-field-field_c41aeb7\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number *\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GET STARTED<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c6811c e-con-full e-flex e-con e-child\" data-id=\"5c6811c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02fceab elementor-widget elementor-widget-heading\" data-id=\"02fceab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Start and Manage your Business in the Gulf with Eighty20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-781902b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"781902b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business Setup<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting and Bookkeeping<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Consultancy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit and Assurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6372e9e elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6372e9e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"25\" height=\"25\" viewBox=\"0 0 25 25\" fill=\"none\"><g clip-path=\"url(#clip0_80_142)\"><path d=\"M12.5 0C5.59644 0 0 5.59644 0 12.5C0 19.4036 5.59644 25 12.5 25C19.4036 25 25 19.4036 25 12.5C25 5.59644 19.4036 0 12.5 0ZM8.00781 4.96521C8.26535 4.95002 8.49815 5.10396 8.67463 5.37719L10.3836 8.61815C10.5635 9.00219 10.4613 9.4134 10.1929 9.68779L9.4101 10.4706C9.36179 10.5368 9.33 10.6113 9.32923 10.6933C9.62942 11.8553 10.54 12.9271 11.3434 13.6642C12.1468 14.4013 13.0103 15.3993 14.1312 15.6357C14.2697 15.6743 14.4394 15.6882 14.5386 15.596L15.448 14.6698C15.7619 14.4319 16.216 14.3166 16.5512 14.5111H16.5665L19.6502 16.3315C20.1029 16.6152 20.1498 17.1637 19.8257 17.4973L17.7017 19.6045C17.3881 19.9262 16.9714 20.0343 16.5665 20.0348C14.7759 19.9811 13.084 19.1023 11.6944 18.1992C9.41333 16.5397 7.32098 14.4815 6.0074 11.9949C5.5036 10.9522 4.91179 9.62181 4.96827 8.45798C4.97331 8.02015 5.09177 7.59121 5.4001 7.309L7.52413 5.18498C7.68958 5.04419 7.85327 4.97433 8.00781 4.96521Z\" fill=\"white\"><\/path><\/g><defs><clipPath id=\"clip0_80_142\"><rect width=\"25\" height=\"25\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNeed to talk\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<a href=\"tel:+971 55 435 1884\" style=\"color:white\"> +971 55 435 1884 <\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Service At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth. Table of Contents Operating from a UAE free zone can offer businesses an efficient structure for ownership, international trade, and expansion, but free-zone status does [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":694,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-2707","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/comments?post=2707"}],"version-history":[{"count":3,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2707\/revisions"}],"predecessor-version":[{"id":2720,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2707\/revisions\/2720"}],"up":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/694"}],"wp:attachment":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/media?parent=2707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}