DMCC Audit Deadline: The 2025 Extension, Deadlines by Year End and What Happens If You Are Late

DMCC companies must upload their audited financial statements to the DMCC Member Portal within six months of the end of each financial year. In 2025 DMCC made a one-time exception for 2024 accounts, giving companies until 30 September 2025 instead of 30 June. This article explains the dates, what happened in 2025 and how to avoid missing the deadline.

Need your DMCC audit handled? See our DMCC audit services: accounts, audit-ready file, approved audit and Member Portal submission.

For the full rules on auditors and submissions, see our DMCC Approved Auditors 2026 guide.

What Is the DMCC Audit Deadline?

Under DMCC’s guideline updated in April 2025, a DMCC company must upload:

• its audited financial statements, and
• the Audited Financial Statements Summary Sheet, signed and stamped by the audit partner on the auditor’s letterhead,

on the DMCC Member Portal within six months after the end of each financial year. The audit must be carried out by a firm on DMCC’s Approved Auditor List.

What Was the DMCC Audit Deadline Extension in 2025?

For financial years ending 31 December 2024, DMCC granted a one-time three-month grace period. The submission deadline moved from 30 June 2025 to 30 September 2025.

The extension applied to that cycle only. Unless DMCC announces another extension, the standard six-month deadline applies, so plan for it rather than hoping for more time.

When Is Your DMCC Audit Due? Deadlines by Year End

Financial year ends	DMCC audited accounts due	Corporate tax return due
31 December	30 June	30 September
31 March	30 September	31 December
30 June	31 December	31 March
30 September	31 March	30 June

The corporate tax return is due within nine months of the year end, three months after the DMCC deadline. Finishing the audit for DMCC first gives you final figures for the tax return.

What Happens If You Miss the DMCC Audit Deadline?

DMCC treats late or missing audited accounts as non-compliance. In practice companies can face:

• fines under DMCC’s schedule of fees and penalties;
• delays to licence renewal until the audited accounts are submitted;
• a non-compliant status on the Member Portal, which can hold up other service requests.

Submitting accounts audited by a firm that is not on the approved list is treated as a breach too: DMCC can reject the submission and impose sanctions, and the company must have the accounts re-audited by an approved firm.

How Do You Make Sure You Meet the Deadline?

1. Appoint an approved auditor before your year end. Check that the firm is on DMCC’s current Approved Auditor List.
2. Close the books within a month of the year end. Reconcile bank accounts, receivables, payables and inventory.
3. Arrange bank confirmations early. DMCC’s rules require the auditor to confirm balances directly with banks, and banks can take weeks to reply.
4. Check your licensed activities. The audit report must confirm the company only carries out licensed activities.
5. Approve and sign the accounts. At least one director signs the accounts before the audit report is issued.
6. Upload with time to spare. Submit the audited statements and summary sheet on the portal well before the deadline.

Expert tip: work back from the deadline. For a December year end, aim to have the auditor in by February and the signed report by May, leaving June for portal submission and any queries.

Who Can Help With Your DMCC Audit?

Our associate firm, Saif Chartered Accountants, is a DMCC approved auditor. SGA World can keep your books and prepare your year-end accounts so they are ready for audit, and handle your VAT and corporate tax return. Contact us early in the year to plan your timetable.