{"id":2709,"date":"2026-09-30T18:42:18","date_gmt":"2026-09-30T18:42:18","guid":{"rendered":"https:\/\/eighty20.me\/uae\/audit-assurance\/dmcc-approved-audit\/"},"modified":"2026-09-30T18:48:36","modified_gmt":"2026-09-30T18:48:36","slug":"dmcc-approved-audit","status":"publish","type":"page","link":"https:\/\/eighty20.me\/uae\/audit-assurance\/dmcc-approved-audit\/","title":{"rendered":"DMCC Approved Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2709\" class=\"elementor elementor-2709\" 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\">DMCC Approved Audit<\/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\">DMCC Approved Audit<\/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>Companies registered with the Dubai Multi Commodities Centre must meet specific annual financial reporting and audit requirements. A DMCC audit is therefore more than a year-end accounting exercise. It is part of maintaining proper financial reporting and regulatory compliance within the DMCC Free Zone.<\/p>\n<p>Our <strong>DMCC-approved audit services in Dubai<\/strong> help member companies prepare their financial records for audit, complete the required audit procedures, and organise the documentation needed for submission to the Dubai Multi Commodities Centre Authority.<\/p>\n<p>Under DMCC&#8217;s current requirements, member companies must submit their <strong>Audited Financial Statements and Audited Financial Statements Summary Sheet through the DMCC Member Portal within six months after the end of each financial year<\/strong>. The Summary Sheet must be signed and stamped by the auditor.<\/p>\n<p>Where DMCC requires an Approved Auditor, businesses should also ensure that the audit firm they appoint appears on the current <strong>DMCC Approved Auditors List<\/strong>.<\/p>\n<h2>What Is a DMCC Approved Audit?<\/h2>\n<p>A <strong>DMCC approved audit<\/strong> is an independent examination of the annual financial statements of a company registered in the DMCC Free Zone, performed in accordance with the applicable DMCC requirements and professional auditing standards.<\/p>\n<p>The objective is to obtain reasonable assurance that the company&#8217;s annual accounts are free from material misstatement, whether caused by error or fraud, and that the financial statements have been properly prepared in accordance with the applicable financial reporting framework.<\/p>\n<p>DMCC&#8217;s Approved Auditor Rules specifically require the Approved Auditor to assess whether the annual accounts are properly prepared in accordance with <strong>International Financial Reporting Standards, or IFRS<\/strong>, and whether they give a true and fair view of the company&#8217;s financial position and performance.<\/p>\n<p>The audit report must also address whether the company is undertaking activities permitted under its DMCC commercial licence.<\/p>\n<h2>Is an Audit Mandatory for DMCC Companies?<\/h2>\n<p>DMCC requires member companies to submit audited financial statements in accordance with its regulations and submission guidelines.<\/p>\n<p>The current DMCC guidance states that the submission of audited financial statements applies to <strong>all DMCC companies, including subsidiaries and branch companies<\/strong>.<\/p>\n<p>For companies, the DMCCA Company Regulations require the appointment of an auditor to examine and report on the company&#8217;s accounts. The appointed auditor must generally be registered by DMCCA as an Approved Auditor.<\/p>\n<p>This means a company should not assume that being small, newly established, or below the UAE Corporate Tax audited-financial-statement threshold automatically removes its DMCC audit obligation.<\/p>\n<p>DMCC audit requirements and UAE Corporate Tax audit requirements are related areas of financial compliance, but they are <strong>not the same test<\/strong>.<\/p>\n<h2>What Is the DMCC Audit Submission Deadline?<\/h2>\n<p>A DMCC member company must submit its required audited financial documents <strong>within six months after the end of its financial year<\/strong>.<\/p>\n<p>For example:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Financial Year-End<\/th>\n<th>DMCC Submission Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31 December 2025<\/td>\n<td>30 June 2026<\/td>\n<\/tr>\n<tr>\n<td>31 March 2026<\/td>\n<td>30 September 2026<\/td>\n<\/tr>\n<tr>\n<td>30 June 2026<\/td>\n<td>31 December 2026<\/td>\n<\/tr>\n<tr>\n<td>30 September 2026<\/td>\n<td>31 March 2027<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The exact deadline should always be checked against the company&#8217;s registered financial year and any specific communication received from DMCC.<\/p>\n<p>DMCC currently requires the relevant documents to be uploaded through the designated service request on the <strong>DMCC Member Portal<\/strong>.<\/p>\n<h2>What Documents Must Be Submitted to DMCC?<\/h2>\n<p>DMCC&#8217;s current audited financial statement submission guidelines identify two core documents:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Company Audited Financial Statements<\/li>\n \t<li>Company Audited Financial Statements Summary Sheet signed and stamped by the auditor on the auditor&#8217;s letterhead<\/li>\n<\/ul>\n<p>Both are uploaded through the relevant DMCC Member Portal service request. DMCC also reserves the right to request additional documentation where required.<\/p>\n<p>The audit process itself normally requires a wider set of accounting and supporting records before those final documents can be completed.<\/p>\n<h2>Why Must You Use a DMCC Approved Auditor?<\/h2>\n<p>DMCC maintains an <strong>Approved Auditors List<\/strong> containing audit firms authorised by DMCC to conduct audits under its company regulations.<\/p>\n<p>DMCC&#8217;s Approved Auditor Rules state that an audit firm becomes an Approved Auditor through publication on this list following the applicable approval process.<\/p>\n<p>For the member company, this means the appointment should be checked <strong>before the audit engagement begins<\/strong>, rather than discovering at the submission stage that the auditor is not accepted for the relevant DMCC requirement.<\/p>\n<p>DMCC&#8217;s own submission guidance places responsibility on the member company to ensure that its appointed auditor is registered as an Approved Auditor and appears on the Approved Auditors List.<\/p>\n<h2>Are DMCC Branch Companies Required to Submit Audited Financial Statements?<\/h2>\n<p>Yes, DMCC&#8217;s current submission guidance states that audited financial statement submission applies to branch companies as well as other DMCC companies.<\/p>\n<p>However, there is an important distinction regarding the auditor.<\/p>\n<p>The Approved Auditor Rules do not apply in the same way to an auditor appointed for a DMCC branch where that branch has a <strong>group auditor<\/strong>, according to DMCC&#8217;s published submission guidance.<\/p>\n<p>Branch structures should therefore be assessed individually rather than applying the requirements for a standalone DMCC company without considering the parent and group audit arrangement.<\/p>\n<h2>What Does a DMCC Approved Auditor Check?<\/h2>\n<p>A DMCC audit examines the company&#8217;s financial statements and the underlying records needed to support the auditor&#8217;s opinion.<\/p>\n<p>Depending on the company, the audit may cover areas such as:<\/p>\n<h3>Revenue and Sales<\/h3>\n<p>Revenue records are assessed to determine whether income has been recognised and reported appropriately under the applicable accounting framework.<\/p>\n<p>This may include invoices, contracts, sales records and supporting schedules.<\/p>\n<h3>Bank and Cash Balances<\/h3>\n<p>Bank balances should be reconciled with the company&#8217;s accounting records.<\/p>\n<p>DMCC&#8217;s Approved Auditor Rules specifically address confirmation of bank balances and require the absence of a company bank account to be highlighted where applicable.<\/p>\n<h3>Accounts Receivable<\/h3>\n<p>Customer balances may be reviewed for:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Outstanding invoices<\/li>\n \t<li>Ageing<\/li>\n \t<li>Credit balances<\/li>\n \t<li>Recoverability<\/li>\n \t<li>Reconciliations<\/li>\n \t<li>Supporting documentation<\/li>\n<\/ul>\n<h3>Accounts Payable<\/h3>\n<p>Supplier balances and liabilities may be checked against invoices, statements and other supporting information.<\/p>\n<h3>Inventory<\/h3>\n<p>For trading, commodities, retail, distribution and other inventory-based businesses, inventory can represent a significant financial statement balance.<\/p>\n<p>Audit procedures may therefore address inventory quantities, valuation and supporting records where relevant.<\/p>\n<h3>Fixed Assets<\/h3>\n<p>The audit may examine:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Asset additions<\/li>\n \t<li>Asset disposals<\/li>\n \t<li>Fixed asset registers<\/li>\n \t<li>Depreciation<\/li>\n \t<li>Supporting purchase records<\/li>\n \t<li>Accounting classifications<\/li>\n<\/ul>\n<h3>Expenses and Accruals<\/h3>\n<p>Operating expenses and year-end accruals are reviewed to assess whether costs have been recognised in the appropriate financial period.<\/p>\n<h3>Related-Party Transactions<\/h3>\n<p>Transactions with shareholders, directors, related companies and other related parties may require particular attention.<\/p>\n<p>These records are also relevant for UAE Corporate Tax and transfer pricing compliance where the applicable conditions are met.<\/p>\n<h3>Share Capital<\/h3>\n<p>DMCC Approved Auditor Rules require the financial period and share capital stated in the annual accounts to be validated against the company&#8217;s Articles.<\/p>\n<h3>Licence Activities<\/h3>\n<p>The audit report is also required to address whether the company has conducted activities permitted under its commercial licence.<\/p>\n<p>This makes a DMCC audit broader in regulatory context than simply confirming whether the numbers add up.<\/p>\n<h2>What Financial Reporting Standards Apply to a DMCC Audit?<\/h2>\n<p>DMCC&#8217;s Approved Auditor Rules require annual accounts to be assessed in accordance with <strong>International Financial Reporting Standards<\/strong>.<\/p>\n<p>The auditor&#8217;s report must state whether, in the auditor&#8217;s opinion:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>The accounts have been properly prepared in accordance with IFRS<\/li>\n \t<li>The accounts give a true and fair view of the company&#8217;s profit or loss for the relevant financial year<\/li>\n \t<li>The accounts give a true and fair view of the company&#8217;s financial position at year-end<\/li>\n \t<li>The company is undertaking only activities permitted under its commercial licence<\/li>\n<\/ul>\n<p>The report must also appropriately communicate a qualified opinion, adverse opinion or disclaimer of opinion where applicable.<\/p>\n<h2>DMCC Audit vs Corporate Tax Audit Requirement<\/h2>\n<p>DMCC businesses need to distinguish between their <strong>DMCC regulatory audit obligation<\/strong> and the audited-financial-statement requirement under UAE Corporate Tax legislation.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Area<\/th>\n<th>DMCC Audit Requirement<\/th>\n<th>UAE Corporate Tax Audit Requirement<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Authority<\/td>\n<td>Dubai Multi Commodities Centre Authority<\/td>\n<td>UAE Ministry of Finance \/ Federal Tax Authority<\/td>\n<\/tr>\n<tr>\n<td>Purpose<\/td>\n<td>DMCC company financial reporting and regulatory compliance<\/td>\n<td>Corporate Tax compliance<\/td>\n<\/tr>\n<tr>\n<td>Who may be affected<\/td>\n<td>DMCC member companies under DMCC requirements<\/td>\n<td>Taxable Persons falling within prescribed Corporate Tax categories<\/td>\n<\/tr>\n<tr>\n<td>Revenue threshold<\/td>\n<td>DMCC submission requirement should not be assessed solely by the AED 50 million Corporate Tax threshold<\/td>\n<td>Certain Taxable Persons with revenue exceeding AED 50 million<\/td>\n<\/tr>\n<tr>\n<td>Qualifying Free Zone Person<\/td>\n<td>DMCC status alone does not automatically determine QFZP status<\/td>\n<td>A Qualifying Free Zone Person must prepare and maintain audited financial statements<\/td>\n<\/tr>\n<tr>\n<td>Main submission \/ retention framework<\/td>\n<td>Audited financial statements submitted to DMCC under its procedures<\/td>\n<td>Audited statements prepared and maintained for Corporate Tax where required<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Under Ministerial Decision No. 84 of 2025, which applies to Tax Periods beginning on or after 1 January 2025, audited financial statements are required for:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>A Taxable Person that is not a Tax Group and derives 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 aggregated financial statements under the applicable rules<\/li>\n<\/ul>\n<h2>Why Is the Audit Important for a Qualifying Free Zone Person?<\/h2>\n<p>Under current UAE Corporate Tax rules, a <strong>Qualifying Free Zone Person is required to prepare and maintain audited financial statements<\/strong>.<\/p>\n<p>For a DMCC company seeking to maintain Qualifying Free Zone Person status, the audit therefore has both:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>A DMCC regulatory purpose<\/li>\n \t<li>A UAE Corporate Tax compliance purpose<\/li>\n<\/ul>\n<p>However, an audit by itself does not establish QFZP eligibility. The business must separately meet all relevant Corporate Tax conditions.<\/p>\n<h2>What Records Should Be Prepared Before a DMCC Audit?<\/h2>\n<p>Preparing the records before audit fieldwork usually makes the engagement more efficient.<\/p>\n<p>Depending on the nature of the business, the auditor may require:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Trial balance<\/li>\n \t<li>General ledger<\/li>\n \t<li>Draft financial statements<\/li>\n \t<li>Bank statements<\/li>\n \t<li>Bank reconciliations<\/li>\n \t<li>Sales invoices<\/li>\n \t<li>Purchase invoices<\/li>\n \t<li>Customer ageing<\/li>\n \t<li>Supplier ageing<\/li>\n \t<li>Fixed asset register<\/li>\n \t<li>Inventory records<\/li>\n \t<li>Payroll information<\/li>\n \t<li>Loan schedules<\/li>\n \t<li>Lease agreements<\/li>\n \t<li>Major commercial contracts<\/li>\n \t<li>Shareholder and related-party information<\/li>\n \t<li>VAT returns<\/li>\n \t<li>Corporate Tax information where applicable<\/li>\n \t<li>Intercompany reconciliations<\/li>\n \t<li>Supporting schedules for material balances<\/li>\n \t<li>Company constitutional and licensing documents<\/li>\n<\/ul>\n<p>Additional evidence may be requested depending on the audit findings, company activity and material financial statement balances.<\/p>\n<h2>Our DMCC Audit Process<\/h2>\n<h3>Initial Audit Planning<\/h3>\n<p>We begin by understanding the company, its DMCC-licensed activities, financial year, accounting system, ownership structure and key business transactions.<\/p>\n<p>This allows the audit scope and information requirements to be planned appropriately.<\/p>\n<h3>Financial Records Review<\/h3>\n<p>The trial balance, ledgers and supporting schedules are reviewed to identify significant balances, unusual transactions and areas requiring further audit attention.<\/p>\n<h3>Audit Procedures<\/h3>\n<p>Appropriate audit procedures are performed based on materiality, risk and the nature of the relevant financial statement balances.<\/p>\n<p>These can include inspection, recalculation, analytical procedures, external confirmation and other forms of audit evidence where appropriate.<\/p>\n<h3>Financial Statement Review<\/h3>\n<p>The annual financial statements are reviewed against the applicable financial reporting requirements and audit findings.<\/p>\n<h3>Resolution of Audit Queries<\/h3>\n<p>Where discrepancies, missing information, or accounting issues are identified, they are discussed with management so the necessary evidence or accounting corrections can be considered.<\/p>\n<h3>Auditor&#8217;s Report<\/h3>\n<p>Once the audit procedures are completed and sufficient appropriate evidence has been obtained, the auditor issues the applicable independent auditor&#8217;s report.<\/p>\n<p>The type of opinion depends on the circumstances and audit findings.<\/p>\n<h3>DMCC Summary Sheet<\/h3>\n<p>The required Audited Financial Statements Summary Sheet is completed based on the audited financial information and signed and stamped by the appropriate Audit Partner in accordance with DMCC requirements.<\/p>\n<h3>DMCC Submission Readiness<\/h3>\n<p>The final audited financial statements and signed and stamped Summary Sheet are organised for submission through the DMCC Member Portal within the applicable deadline.<\/p>\n<h2>What Happens If the Auditor Finds a Problem?<\/h2>\n<p>An audit does not guarantee an unmodified opinion.<\/p>\n<p>Depending on the nature and significance of an issue, the auditor may request:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Additional evidence<\/li>\n \t<li>Reconciliations<\/li>\n \t<li>Accounting adjustments<\/li>\n \t<li>Additional disclosures<\/li>\n \t<li>Corrections to the financial statements<\/li>\n \t<li>Further explanations from management<\/li>\n<\/ul>\n<p>Where a material issue cannot be appropriately resolved, the auditor may need to modify the audit opinion.<\/p>\n<p>DMCC&#8217;s Approved Auditor Rules specifically recognise circumstances involving a <strong>qualified opinion, adverse opinion or disclaimer of opinion<\/strong>.<\/p>\n<p>Companies should therefore start preparing for the audit early rather than treating it as a document-signing exercise immediately before the DMCC submission deadline.<\/p>\n<h2>Who Needs DMCC Approved Audit Services?<\/h2>\n<p>DMCC audit services may be relevant to businesses across many sectors operating from the Dubai Multi Commodities Centre Free Zone, including:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Business Type<\/th>\n<th>Common Audit Areas<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Commodity Trading<\/td>\n<td>Revenue, inventory, trade receivables, supplier balances and commodity transactions<\/td>\n<\/tr>\n<tr>\n<td>General Trading<\/td>\n<td>Purchases, sales, inventory, margins and working capital<\/td>\n<\/tr>\n<tr>\n<td>Consulting &amp; Professional Services<\/td>\n<td>Revenue recognition, receivables and operating expenses<\/td>\n<\/tr>\n<tr>\n<td>Technology Companies<\/td>\n<td>Revenue models, software costs, contracts and intangible assets<\/td>\n<\/tr>\n<tr>\n<td>Holding Companies<\/td>\n<td>Investments, related parties and intercompany balances<\/td>\n<\/tr>\n<tr>\n<td>E-commerce Businesses<\/td>\n<td>Payment gateways, inventory, revenue reconciliation and returns<\/td>\n<\/tr>\n<tr>\n<td>Precious Metals &amp; Stones Businesses<\/td>\n<td>Inventory, trade transactions, compliance-sensitive records and financial reporting<\/td>\n<\/tr>\n<tr>\n<td>International Groups<\/td>\n<td>Related-party balances, intercompany transactions and group reporting<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The audit approach should reflect the company&#8217;s actual business model rather than applying an identical checklist to every DMCC entity.<\/p>\n<h2>How Can a Company Prepare for Its DMCC Audit?<\/h2>\n<p>Good preparation reduces avoidable audit delays.<\/p>\n<p>Before the audit begins, businesses should ideally:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>Close the accounting records for the financial year<\/li>\n \t<li>Complete all significant bank reconciliations<\/li>\n \t<li>Review receivable and payable balances<\/li>\n \t<li>Reconcile intercompany accounts<\/li>\n \t<li>Update fixed asset records<\/li>\n \t<li>Complete inventory reconciliations where relevant<\/li>\n \t<li>Record year-end accruals and adjustments<\/li>\n \t<li>Review shareholder and related-party balances<\/li>\n \t<li>Organise major contracts and supporting invoices<\/li>\n \t<li>Prepare draft financial statements<\/li>\n \t<li>Check that business activities remain consistent with the DMCC licence<\/li>\n \t<li>Make requested documents available to the auditor<\/li>\n<\/ul>\n<p>If the accounting records are incomplete, an accounting clean-up may be required before the audit can be completed efficiently.<\/p>\n<h2>Why Choose a DMCC Approved Auditor?<\/h2>\n<p>A DMCC audit should combine professional audit quality with an understanding of the specific regulatory requirements that apply to DMCC member companies.<\/p>\n<p>Businesses should look for an auditor that can clearly explain:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n \t<li>DMCC audit requirements<\/li>\n \t<li>The six-month submission deadline<\/li>\n \t<li>DMCC Approved Auditor requirements<\/li>\n \t<li>IFRS financial reporting<\/li>\n \t<li>Audit documentation requirements<\/li>\n \t<li>Corporate Tax considerations<\/li>\n \t<li>Free-zone financial reporting<\/li>\n \t<li>Related-party and intercompany accounting<\/li>\n \t<li>DMCC Summary Sheet requirements<\/li>\n \t<li>How audit findings will be communicated<\/li>\n<\/ul>\n<p>The objective should not simply be to obtain a signed report. It should be to complete an audit that is properly supported, professionally performed, and suitable for the company&#8217;s regulatory requirements.<\/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-b6b208c elementor-widget elementor-widget-accordion\" data-id=\"b6b208c\" 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-1911\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1911\" 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 an annual audit mandatory for a DMCC company?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1911\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1911\"><p>DMCC requires member companies to comply with its annual audited financial statement requirements. Current DMCC submission guidance states that the requirement applies to all DMCC companies, including subsidiaries and branches. The exact treatment of a branch&#8217;s auditor may differ where there is a group auditor.<\/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-1912\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1912\" 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 is the deadline for submitting audited financial statements to DMCC?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1912\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1912\"><p>A DMCC member company must upload its Audited Financial Statements and signed and stamped Audited Financial Statements Summary Sheet within six months after the end of each financial year.<\/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-1913\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1913\" 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 the auditor need to be approved by DMCC?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1913\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1913\"><p>For a DMCC company subject to the Approved Auditor Rules, the appointed audit firm must be registered with DMCCA and appear on the current Approved Auditors List. DMCC places responsibility on the member company to confirm the auditor&#8217;s approved status.<\/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-1914\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1914\" 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 financial reporting standards are used for a DMCC audit?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1914\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1914\"><p>DMCC&#8217;s Approved Auditor Rules require the auditor to consider whether the annual accounts have been properly prepared in accordance with International Financial Reporting Standards, or IFRS.<\/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-1915\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1915\" 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 documents need to be submitted to DMCC after the audit?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1915\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1915\"><p>The current core submission consists of the company&#8217;s Audited Financial Statements and the Audited Financial Statements Summary Sheet signed and stamped by the auditor on the auditor&#8217;s letterhead. DMCC may request additional documents where required.<\/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-1916\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1916\" 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 DMCC branch need an audit?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1916\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1916\"><p>DMCC&#8217;s submission guidelines state that the audited financial statement submission requirement applies to branch companies. However, the Approved Auditor Rules contain a specific exception in relation to auditors appointed to DMCC branches that have a group auditor.<\/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-1917\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1917\" 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 a DMCC audit the same as a UAE Corporate Tax audit requirement?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1917\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1917\"><p>No. DMCC&#8217;s audit requirement comes from the DMCC regulatory framework. UAE Corporate Tax legislation separately identifies the Taxable Persons required to prepare and maintain audited financial statements. A DMCC company may therefore need audited accounts for DMCC even where the AED 50 million Corporate Tax revenue threshold is not met.<\/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-1918\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1918\" 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 every DMCC company need audited financial statements for Corporate Tax?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1918\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1918\"><p>Not solely because it is incorporated in DMCC. Under Ministerial Decision No. 84 of 2025, audited financial statements are required for specified categories, including a Taxable Person with revenue exceeding AED 50 million and a Qualifying Free Zone Person.<\/p>\n<p>DMCC&#8217;s own annual audit requirements should be assessed separately.<\/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-1919\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1919\" 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 every DMCC company a Qualifying Free Zone Person?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1919\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1919\"><p>No. Being registered in a free zone does not automatically establish Qualifying Free Zone Person status for UAE Corporate Tax. The company must separately satisfy the applicable Corporate Tax conditions.<\/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-19110\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-19110\" 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 DMCC company automatically receive the 0% Corporate Tax rate?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-19110\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-19110\"><p>No. A DMCC company must qualify under the UAE Corporate Tax free-zone regime and determine whether the relevant income qualifies for the applicable tax treatment.<\/p>\n<p>Free-zone incorporation by itself does not guarantee a 0% Corporate Tax rate.<\/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 an annual audit mandatory for a DMCC company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>DMCC requires member companies to comply with its annual audited financial statement requirements. Current DMCC submission guidance states that the requirement applies to all DMCC companies, including subsidiaries and branches. The exact treatment of a branch&#8217;s auditor may differ where there is a group auditor.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the deadline for submitting audited financial statements to DMCC?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A DMCC member company must upload its Audited Financial Statements and signed and stamped Audited Financial Statements Summary Sheet within six months after the end of each financial year.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does the auditor need to be approved by DMCC?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For a DMCC company subject to the Approved Auditor Rules, the appointed audit firm must be registered with DMCCA and appear on the current Approved Auditors List. DMCC places responsibility on the member company to confirm the auditor&#8217;s approved status.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What financial reporting standards are used for a DMCC audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>DMCC&#8217;s Approved Auditor Rules require the auditor to consider whether the annual accounts have been properly prepared in accordance with International Financial Reporting Standards, or IFRS.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What documents need to be submitted to DMCC after the audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The current core submission consists of the company&#8217;s Audited Financial Statements and the Audited Financial Statements Summary Sheet signed and stamped by the auditor on the auditor&#8217;s letterhead. DMCC may request additional documents where required.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does a DMCC branch need an audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>DMCC&#8217;s submission guidelines state that the audited financial statement submission requirement applies to branch companies. However, the Approved Auditor Rules contain a specific exception in relation to auditors appointed to DMCC branches that have a group auditor.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is a DMCC audit the same as a UAE Corporate Tax audit requirement?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. DMCC&#8217;s audit requirement comes from the DMCC regulatory framework. UAE Corporate Tax legislation separately identifies the Taxable Persons required to prepare and maintain audited financial statements. A DMCC company may therefore need audited accounts for DMCC even where the AED 50 million Corporate Tax revenue threshold is not met.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does every DMCC company need audited financial statements for Corporate Tax?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Not solely because it is incorporated in DMCC. Under Ministerial Decision No. 84 of 2025, audited financial statements are required for specified categories, including a Taxable Person with revenue exceeding AED 50 million and a Qualifying Free Zone Person.<\\\/p>\\n<p>DMCC&#8217;s own annual audit requirements should be assessed separately.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is every DMCC company a Qualifying Free Zone Person?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Being registered in a free zone does not automatically establish Qualifying Free Zone Person status for UAE Corporate Tax. The company must separately satisfy the applicable Corporate Tax conditions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does a DMCC company automatically receive the 0% Corporate Tax rate?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. A DMCC company must qualify under the UAE Corporate Tax free-zone regime and determine whether the relevant income qualifies for the applicable tax treatment.<\\\/p>\\n<p>Free-zone incorporation by itself does not guarantee a 0% Corporate Tax rate.<\\\/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-b6d73aa elementor-widget elementor-widget-text-editor\" data-id=\"b6d73aa\" 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>Prepare Your DMCC Audit Before the Filing Deadline<\/h2>\n<p>A DMCC audit involves more than preparing year-end financial statements. The company&#8217;s books need to be properly closed, significant balances supported, financial statements prepared under the applicable reporting framework, and the audit completed by an auditor that meets DMCC requirements.<\/p>\n<p>Our <strong>DMCC-approved audit services in Dubai, UAE<\/strong> help businesses organise the audit process from financial record review through final reporting and DMCC submission readiness.<\/p>\n<p>Need support with your upcoming DMCC audit? Contact our team to discuss your financial year-end, accounting records, and DMCC 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=\"2709\"\/>\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 Companies registered with the Dubai Multi Commodities Centre must meet specific annual financial reporting and audit requirements. A DMCC audit is therefore [&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-2709","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2709","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=2709"}],"version-history":[{"count":3,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2709\/revisions"}],"predecessor-version":[{"id":2722,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2709\/revisions\/2722"}],"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=2709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}