DMCC Approved Auditors 2026: Rules, Submission Deadline and Checklist

Every company licensed in the DMCC free zone must have its annual accounts audited by a firm on DMCC’s Approved Auditor List, and upload the audited financial statements to the DMCC Member Portal every year. An audit by any other firm, however well known, can be rejected.

This guide explains the current rules, based on DMCC’s Approved Auditor Rules (version 3.0, June 2025) and its guideline on submitting audited financial statements (April 2025): who must comply, the deadline, what the auditor must confirm, and how to check that your auditor is approved.

What Is a DMCC Approved Auditor?

A DMCC approved auditor is an audit firm that the DMCC Authority has accepted onto its Approved Auditor List. To be eligible, a firm must:

• be a commercial entity located in the UAE with a valid trade licence for auditing;
• have an audit partner who holds a Ministry of Economy and Tourism certificate as a statutory auditor;
• meet DMCC’s approval criteria, assessed by its Approved Auditors Advisory Panel.

Approval is not permanent. It lasts for 12 months and must be renewed, and DMCC can suspend or remove a firm after monitoring and review. That is why the list changes during the year.

Who Must Use a DMCC Approved Auditor?

Company	What applies
DMCC company (FZCO or DMCC suffix)	Audited financial statements every year, audited by an approved auditor
Subsidiary of a foreign or UAE group	Same as any DMCC company
Branch whose accounts are audited within the parent’s group accounts by the group auditor	The approved auditor rules do not apply, but audited financial statements must still be submitted
Branch audited on a standalone basis	The auditor must be on the approved list

It is the company’s responsibility, not the auditor’s, to make sure the firm it appoints is on the list at the time of appointment or renewal.

What Is the DMCC Audit Submission Deadline?

Under DMCC’s current guideline, a company must upload its audited financial statements within six months after the end of each financial year. For a 31 December year end, that means by 30 June of the following year.

Note: some older guides, including earlier articles on this site, quoted 90 days. DMCC’s guideline updated on 29 April 2025 sets the deadline at six months.

Plan backwards from that date. Your corporate tax return is due within nine months of the year end, and if you rely on the 0% rate as a Qualifying Free Zone Person, the same audited accounts support it.

How Do You Submit Audited Accounts to DMCC?

1. Your auditor completes DMCC’s Audited Financial Statements Summary Sheet, prints it on the firm’s letterhead, and signs and stamps it.
2. Log in to the DMCC Member Portal and open Compliance Services.
3. Choose Submit Company’s Audited Financial Statements and Summary Sheet.
4. Upload the full audited financial statements and the signed summary sheet.
5. Enter your auditor’s name as it appears on the Approved Auditor List.
6. Check the figures the portal reads from the summary sheet, correct any errors, and submit.

DMCC can ask for additional documents at any time.

What Must a DMCC Audit Report Confirm?

DMCC’s rules require more than a standard audit opinion. The approved auditor must confirm, among other things:

• whether the accounts are prepared under IFRS and give a true and fair view;
• that the company is carrying out only the activities permitted by its licence;
• that revenue from activities outside the licence is disclosed as other income;
• that bank balances are confirmed directly with the banks, and that any absence of a company bank account is highlighted;
• that salary expenses are disclosed;
• that the financial period and share capital match the company’s articles;
• any qualified, adverse or disclaimer opinion.

The accounts must be approved by the board and signed by at least one director before the audit report is issued.

Expert tip: the licensed-activity check catches many DMCC companies out. If you have started trading in goods or services not on your licence, amend the licence before the year end rather than leaving it for the auditor to report.

What Happens If You Use an Auditor Who Is Not Approved?

If the audit report is signed by a firm that is not on the list, DMCC can reject the submission at any time and impose sanctions. The company must then get a new audit from an approved firm and resubmit. In practice this delays licence renewal and costs a second audit fee.

If DMCC suspends or removes a firm, that firm cannot accept new appointments from the date of the notice, although it may finish audits it was already instructed on.

How Do You Check That Your Auditor Is DMCC Approved?

• Check the current Approved Auditor List on the DMCC website before you sign the engagement letter, every year.
• Ask the firm for its Ministry of Economy and Tourism audit licence and the name of the audit partner.
• Make sure the name on the audit report and summary sheet matches the name on the list.

DMCC Audit Checklist

• Appoint an approved auditor before the financial year end.
• Reconcile bank accounts and arrange bank confirmations.
• Check that all revenue comes from licensed activities.
• Prepare payroll records and salary disclosures.
• Have directors approve and sign the accounts.
• Upload the audited statements and summary sheet within six months of the year end.
• Use the same audited accounts for the corporate tax return within nine months.

Who Can Audit Your DMCC Company?

Our associate firm, Saif Chartered Accountants, is a DMCC approved auditor. SGA World, a Ministry of Economy and Tourism approved audit firm, can keep your books and prepare your accounts so they are ready for audit, and handle your VAT and corporate tax. Contact us to confirm the right arrangement for your company.