Audited Financial Statements for UAE Corporate Tax
Three categories of UAE business must maintain audited financial statements for corporate tax: every Qualifying Free Zone Person regardless of size, businesses with revenue above AED 50 million, and all tax groups (Ministerial Decision No. 84 of 2025). asly tax arranges your audit through licensed partner audit firms — matched to your free zone's requirements — and prepares the corporate tax filing that depends on it. One coordinated process, fixed filing fees.
Do you need an audit?
| Category | Revenue | Why |
|---|---|---|
| Qualifying Free Zone Person (QFZP) | Any revenue | Audited statements are a condition of the 0% rate — no small-company exemption |
| Revenue above AED 50 million | Above AED 50M | Mandatory for any taxable person outside a tax group |
| Tax group | Any revenue | Audited special purpose aggregated statements since MD 84 of 2025 |
Most mainland businesses under AED 50M do not need an audit to file. For the full rules, read the audited financial statements guide.
Why the audit and the filing belong in one process
The audit produces the IFRS financial statements the corporate tax return is built on — the return is only as ready as the statements behind it. Sequencing the two separately is how free zone companies end up discovering in August that their 0% rate is at risk, with no time left to fix the underlying accounts. Zone deadlines can also run earlier than the FTA deadline — DMCC, for example, requires submission within 180 days of year end, months before the 9-month FTA filing date. See the DMCC corporate tax requirements.
How it works
We confirm whether an audit is actually required for your tax period, and which firms your zone accepts — approved-panel zones such as DMCC and DIFC work differently from open zones such as IFZA, RAKEZ and Meydan.
We introduce you to a UAE-licensed audit firm suited to your zone and turnover and obtain a quote. Audit fees are the partner firm's fees, quoted transparently before you commit to anything.
The partner firm performs the audit. We coordinate document requests, keep the engagement moving, and track it against your free zone's submission deadline as well as your FTA filing deadline.
Once the audited statements are signed, we build the corporate tax return from them and file it on EmaraTax. Filing from AED 499 all-inclusive.
Zone-specific requirements we handle
Approved-auditor panel only, plus a submission deadline of 180 days from year end — months before the FTA deadline.
Financial statements are required for every licence renewal, with no exemption for small companies. Any UAE-licensed firm accepted.
Statements at renewal plus substance expectations for QFZP status. Any UAE-licensed firm accepted.
Open auditor policy — any UAE-licensed audit firm may sign, while the federal QFZP audit condition still applies.
Your zone not listed? The federal rules still apply — ask us on WhatsApp.
What it costs
Audit fees are set by the partner audit firm and depend on turnover and complexity; for a small trading company they typically start in the low thousands of dirhams. You approve the quote before anything starts. Our corporate tax filing fee is separate and fixed: AED 499 all-inclusive under AED 3M revenue, AED 3,000 for AED 3–5M. See full pricing.