A DIFC registered entity that is required to have its accounts audited must appoint an auditor registered with the DIFC Registrar of Companies. AABDxb has been on the DIFC Registrar's registered auditors list since 23 October 2017 and audits DIFC companies under the DIFC Companies Law and Regulations. The same firm is a court-appointed accounting expert office, and prepares expert reports to the rules of the DIFC Courts and of arbitration centres. AABDxb is licensed by the UAE Ministry of Economy under auditor licence number 948.
The DIFC applies its own company law. Under the DIFC Companies Law and Regulations, an entity that is required to have its accounts examined and reported on by an auditor must appoint an auditor registered with the DIFC Registrar of Companies. The Registrar publishes the registered auditors list, and AABDxb appears on it as "Abdulrahman Alnuaimi Auditing of Accounts L.L.C".
Which entities must be audited, and when accounts are filed, is set by the DIFC Companies Law and Regulations for each category of entity; a company confirms its own category and dates with the Registrar rather than assuming them from another zone. Firms regulated by the Dubai Financial Services Authority appoint an auditor from the DFSA's own register under the DFSA Rulebook; AABDxb's registration is with the DIFC Registrar of Companies, which covers the non-regulated DIFC companies.
AABDxb's audit services for DIFC companies cover the statutory audit of the annual financial statements under IFRS, the auditor's report in the form the DIFC Companies Law and Regulations require, support with the filing the Registrar expects, and audited financial statements prepared with the corporate tax requirement under Ministerial Decision No. 84 of 2025 in view. Where a DIFC company is in a shareholder dispute, a claim or a liquidation, the firm also prepares the expert report the court or the parties need; see financial expert reports.
The Registrar's list names each registered firm with its contact details and status. Registration is tested when the auditor is appointed and when the report is signed, so a company confirms the firm's current entry on the list before the engagement letter. A Ministry of Economy licence alone does not allow a firm to sign a DIFC audit.
AABDxb has been registered with the DIFC Registrar of Companies since 23 October 2017. Registered firms keep their details current through the DIFC Client Portal, which is also where the Registrar receives the firm's latest licence.
The DIFC Companies Law and Regulations set the accounting reference period and the filing timetable for each category of entity, and the Registrar confirms them for a specific company. The practical sequence is the same as in any zone: fix the financial year end and the filing date first, then start the audit from the year end, not from a licence or renewal notice. Bank confirmations are requested from the bank directly and the bank sets its own turnaround, so they set the critical path more often than the fieldwork does.
The DIFC Courts operate under their own published rules, and expert evidence before them follows those rules rather than the federal Evidence Law. AABDxb prepares financial expert reports to the standards those courts and arbitration centres such as DIAC apply: each figure traceable to a schedule and each schedule to source documents, with anything the expert could not test stated. The firm's four registered accounting experts and the founder's review of every report are described on the court-appointed accounting expert page.
Assembling the set before fieldwork is the single thing that most shortens a DIFC audit. Expect: the DIFC licence and the certificate of incorporation; the articles of association and the register of shareholders and directors; the trial balance and general ledger for the year; bank statements for every account for the full period with the closing confirmations; the fixed asset register; receivables and payables ageing; payroll summaries and end of service provision workings; the lease; loan and related party agreements; and the board resolution approving the accounts.
The sequence is: confirm the entity's category, financial year and filing date with the Registrar's requirements and issue the engagement letter; request the document set and the bank confirmations immediately; carry out fieldwork; issue the draft for director review; then the signed report and the filing. Every audit engagement is led personally by Abdulrahman AlNuaimi.
AABDxb is licensed by the UAE Ministry of Economy under auditor licence number 948, registered with the DIFC Registrar of Companies since 2017, and approved as external auditor at DMCC, DAFZA, IFZA, RAKEZ and Ajman Free Zone. For the position across the zones, see the approved auditors by free zone guide.
The DIFC Companies Law and Regulations set which categories of entity must have their accounts audited and how accounts are filed. An entity that is required to have its accounts examined and reported on by an auditor must appoint an auditor registered with the DIFC Registrar of Companies. A company confirms its own category and dates with the Registrar.
No. The auditor must be registered with the DIFC Registrar of Companies, and the Registrar publishes the list. A Ministry of Economy licence alone is not enough. Firms regulated by the DFSA appoint an auditor from the DFSA's own register under the DFSA Rulebook.
Yes. AABDxb has been registered with the DIFC Registrar of Companies since 23 October 2017 and appears on the Registrar's published registered auditors list as Abdulrahman Alnuaimi Auditing of Accounts L.L.C. The registration is with the Registrar of Companies, not the DFSA.
Open the DIFC Registrar of Companies' registered auditors list on difc.com and find the firm by name; the entry shows its status and contact details. Check it before the engagement letter and again before the report is signed, because registration must be current at both points.
There are two separate limbs. A Qualifying Free Zone Person must prepare and maintain audited financial statements to satisfy the conditions applicable to Qualifying Free Zone Person status, regardless of revenue. Any other Taxable Person that is not a Tax Group must do so where its revenue exceeds AED 50 million in the tax period, under Ministerial Decision No. 84 of 2025. The same audited financial statements may also support corporate tax compliance, subject to the requirements applicable to the entity and the relevant free zone.
Yes. The DIFC Courts apply their own published rules to expert evidence, and AABDxb prepares financial expert reports to those standards, as it does for arbitration centres such as DIAC: the task, the documents, the method, the findings and reasoned conclusions, with each figure traceable to source. A registered accounting expert leads the file and the founder reviews every report.
There is no standard fee. The cost follows the size and complexity of the company and the responsibility the auditor takes for the audited figures: turnover and balance sheet size, the number of entities and bank accounts, the state of the books, related party transactions and the filing date the DIFC Companies Law and Regulations set. AABDxb agrees a fixed fee in writing before work starts, after reviewing the trial balance and the prior year's statements. The audit timetable runs back from the filing date, so the earlier complete records arrive, the more comfortably it is met.
AABDxb is registered with the DIFC Registrar of Companies and licensed by the UAE Ministry of Economy (Licence 948).