A free zone company's audit must be signed by an auditor the zone accepts: one on its approved list, or one holding the licence the zone names. Each zone sets its own signing rule and its own timetable. This guide gives, zone by zone, where the official list is, what the timetable is, and how to verify an auditor.
| Zone | Who may sign | Official list or portal | Filing timetable | How to verify | AABDxb standing |
|---|---|---|---|---|---|
| DMCC | A firm on the DMCC approved auditor list at the date the report is signed. | DMCC approved auditor list; filing through the DMCC member portal. | Within six months after the financial year end: 30 June for a 31 December year end. | Confirm the firm is on the current list before the engagement letter; a Ministry of Economy licence alone is not enough. | On the DMCC approved auditors list since 2020. |
| JAFZA | An auditor holding a Dubai Economic Department licence, appointed by a resolution of the company. | No published list. The rule is in the Audit Report Submission (FZE/FZCO) guide; filing through the Dubai Trade portal. | Within six months of the financial year end. | Check the auditor's Dubai Economic Department licence and the company resolution appointing it. | Audits JAFZA companies under its Dubai Economic Department auditor licence. |
| DAFZA | A firm on the DAFZA approved auditor register at the date the report is signed. | The DAFZ approved auditors list, published by DAFZ. | By entity type under Regulation 67 of the DAFZA Implementing Regulations: an FZCO has 30 days after year end to prepare, approve and audit, then 30 days to file with the Registrar; a PLC follows a separate six-month process. | Find the firm on the current DAFZ list; a Ministry of Economy licence alone is not enough. | On the DAFZ list at row 70, Reg 0086. |
| IFZA | A firm on the IFZA approved auditor list at the date the report is signed. | Zone's own rules apply; confirm with the zone. | A three month preparation period after the financial year end; financial statements are required during licence renewal. | Confirm current standing with the zone before the engagement letter; a Ministry of Economy licence alone is not enough. | Holds current approval as an external auditor at IFZA. |
| RAKEZ | A firm on the RAKEZ approved auditor list at the date the report is signed. | Zone's own rules apply; confirm with the zone. | Within six months after the financial year end; RAKEZ does not require them at licence renewal. | Confirm current standing with the zone before the engagement letter; a Ministry of Economy licence alone is not enough. | Holds current approval as an external auditor at RAKEZ. |
| Ajman Free Zone | A firm on the zone's approved auditor list at the date the report is signed. | Zone's own rules apply; confirm with the zone. | Set by the authority for each licence; confirm with the zone. | Confirm current standing with the zone before the engagement letter; a Ministry of Economy licence alone is not enough. | Holds current approval as an external auditor at Ajman Free Zone. |
| DIFC | An auditor registered with the DIFC Registrar of Companies; DFSA-regulated firms appoint from the DFSA register. | Published by the DIFC Registrar of Companies on difc.com. | Zone's own rules apply; confirm with the zone. | Check the firm's entry on the Registrar's list before the engagement letter and before signing. | Registered with the DIFC Registrar of Companies since 2017. |
| ADGM | Set by the ADGM Companies Regulations and the FSRA Rulebook; the zone's own rules apply. | Zone's own rules apply; confirm with the zone. | Zone's own rules apply; confirm with the zone. | Zone's own rules apply; confirm with the zone. | Not stated in this guide. |
Zones with an approved auditor list
DMCC requires registered companies to have their annual financial statements audited by a firm on the DMCC approved auditor list, under the DMCC Company Regulations. The submission is the audited financial statements with the summary sheet signed and stamped by the auditor, uploaded through the DMCC member portal within six months after the financial year end.
DAFZA keeps a register of audit firms approved to sign audit reports for its companies, and only a firm on the current register may sign. The accounts timetable follows Regulation 67 of the DAFZA Implementing Regulations and differs between an FZCO and a PLC. AABDxb appears on the official DAFZ approved auditors list at row 70, Reg 0086.
DAFZA approved auditor: Regulation 67 and filing. DAFZ approved auditors list.
IFZA registered companies have their annual financial statements audited by a firm on the IFZA approved auditor list, and financial statements are required during the licence renewal process. With a three month preparation period after the financial year end, the audit is planned back from the renewal date.
RAKEZ requires the audited financial statements within six months after the financial year end and does not require them at licence renewal, so the two dates are tracked separately. RAKEZ applies a fine of AED 2,500 for filing audited financial statements late.
Ajman Free Zone registered companies have their annual financial statements audited by a firm on the zone's approved auditor list. The filing date that applies to a particular licence, and the route the filing takes, are set by the authority and are confirmed with the zone at the start of the engagement.
A zone with its own signing rule
JAFZA publishes no approved auditors list. Its Audit Report Submission (FZE/FZCO) guide requires the audit report to be issued by an auditor holding a Dubai Economic Department licence, appointed by a resolution of the company, and the filing is made through the Dubai Trade portal within six months of the financial year end.
The financial free zones
The DIFC applies its own company law. Under the DIFC Companies Law and Regulations, an entity required to have its accounts audited appoints an auditor registered with the DIFC Registrar of Companies, whose list is published on difc.com; DFSA-regulated firms appoint from the DFSA register under the DFSA Rulebook. AABDxb has been registered with the Registrar since 2017.
ADGM applies its own company law and regulator rules: the ADGM Companies Regulations and the FSRA Rulebook. The zone's own rules apply; confirm the position with the zone.
A Ministry of Economy licence alone is not zone approval. In DMCC, DAFZA, IFZA, RAKEZ and Ajman Free Zone the auditor has to be on that zone's approved list, and in JAFZA licensed in Dubai and appointed by resolution; in the DIFC the auditor must be registered with the DIFC Registrar of Companies, and ADGM follows its own rules. Lists are revised, so a firm approved in a previous year is not necessarily approved now. An audit from a firm that is not on the current list is normally rejected however well the work was done. The same audited financial statements may also serve the corporate tax requirement under Ministerial Decision No. 84 of 2025, so the signer's standing matters to more than one authority. For how qualifying income is treated, see corporate tax for free zone companies and qualifying income.
For the filing timetable zone by zone, see Free Zone Audit Deadlines by Zone (UAE).
Audit fees are not published, and a quote given before the auditor has seen the books says little. The fee follows the size and complexity of the entity and the responsibility the auditor takes for the audited figures: turnover and balance sheet size, the number of entities, branches and bank accounts, the state of the bookkeeping, related party transactions, and the filing date the zone sets. AABDxb agrees a fixed fee in writing before work starts, after a review of the trial balance and the prior year's statements.
How long the audit takes depends mostly on when complete records arrive. The zone's filing date is the anchor; the audit stages are planned back from it, and the company's part, closing the books and answering queries, usually decides whether that date is met. An engagement letter signed early in the year gives both sides time to resolve queries before the filing date. In zones that keep an approved auditors list, a report signed by an auditor whose standing has lapsed will not be accepted whatever the fee, which is why the list is checked first.
No. In DMCC, DAFZA, IFZA, RAKEZ and Ajman Free Zone the auditor has to be on that zone's approved list; in JAFZA it has to be licensed in Dubai and appointed by resolution; in the DIFC the auditor must be registered with the DIFC Registrar of Companies, and ADGM follows its own rules. A Ministry of Economy licence alone is not enough, and lists are revised, so a firm approved in a previous year is not necessarily approved now.
No. Deadlines are set by each zone, not federally. DMCC, JAFZA and RAKEZ count six months from the financial year end; IFZA allows a three month preparation period and requires the statements during licence renewal; DAFZA sets the timetable by entity type under Regulation 67 of its Implementing Regulations; Ajman Free Zone sets the date for each licence.
Confirm the firm's current standing with the zone before signing the engagement letter, because standing is tested at the date the report is signed. For DAFZA, the official DAFZ approved auditors list is published. For JAFZA, which publishes no list, check the auditor's Dubai Economic Department licence and the company resolution appointing it.
That is zone-specific. IFZA requires financial statements during the licence renewal process; RAKEZ does not require audited financial statements at renewal, but the filing still runs from the year end and a late filing carries a fine of AED 2,500. Elsewhere, depending on the authority, a late filing may involve administrative fines, effects on the renewal itself, or restrictions inside the zone's portal.
No. JAFZA publishes no approved auditors list. Its Audit Report Submission (FZE/FZCO) guide requires the audit report to be issued by an auditor holding a Dubai Economic Department licence, appointed by a resolution of the company. AABDxb audits JAFZA companies under that licence.
Yes. AABDxb appears on the DAFZ approved auditors list at row 70, Reg 0086, and holds DAFZA Certificate of Registration no. 0086, valid until 15 October 2027.
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, branches and bank accounts, the state of the books, related party transactions and the zone's filing date. AABDxb agrees a fixed fee in writing before work starts, after reviewing the trial balance and the prior year's statements. A quote given before the books have been seen is subject to change once they have.
The UAE Ministry of Economy licenses auditors. Ask the auditor for the Ministry of Economy auditor licence number and the firm's trade licence, and confirm both with the issuing authority; AABDxb's are Ministry of Economy auditor licence 948 and Dubai licence 744429. Where the free zone keeps an approved auditors list, also confirm the firm's current standing on it, because standing must be current at the date the report is signed. For court work, experts must be on the experts roster (Federal Decree-Law 21 of 2022, Article 4(1)) and the report must carry the expert's name and registration number (Article 14).
AABDxb is a registered auditor with the DIFC Registrar of Companies, holds approval as external auditor at DMCC, DAFZA, IFZA, RAKEZ and Ajman Free Zone, and audits JAFZA companies under its Dubai auditor licence, and is licensed by the UAE Ministry of Economy (Licence 948).