01 — Assurance

The professional distance
to see clearly.

Approved auditors in Dubai — statutory, external, RERA, ICV and special-purpose audits. Registered across DMCC, JAFZA, ADGM, DIFC, DAFZA, RAKEZ, SAIF Zone and DDA. Among the top audit firms Dubai, with the depth of a global ECOVIS network.

What we audit

Comprehensive audit
coverage under one roof.

Whether you need a statutory audit for renewal, a special-purpose audit for shareholders, or an internal audit for risk assurance — one senior team handles every assignment, every year.

Approved Auditors

Registered across every major UAE jurisdiction.

ECOVIS JRB is an approved auditor across all major UAE jurisdictions — meaning we can sign off statutory and special-purpose audits regardless of where your entity is licensed.

One firm, one signature, every free zone — no need to swap auditors as you expand across the UAE.

DMCCJAFZAADGMDIFCDAFZARAKEZSAIF ZoneDDAHamriyahUAE Mainland
How we work

A risk-based audit
built for your business.

Audit shouldn't be a box-ticking exercise — it should give you and your stakeholders confidence in the numbers. Our four-stage approach is designed to deliver exactly that.

Step 01

Planning & Risk Assessment

We start by understanding your business — operations, systems, controls and key risks. Audit strategy is built around what matters to your business.

Step 02

Controls Testing & Substantive Work

Sample-based testing of controls and detailed verification of significant balances. Direct partner involvement throughout fieldwork.

Step 03

Reporting & Recommendations

Clean audit opinion plus a management letter with specific, actionable recommendations to strengthen controls and reduce future risk.

"
A good audit doesn't just sign the financial statements.
It tells you something you didn't know about your business.
The principle our audit team works by.
UAE Audit Framework

The audit regulations
that actually apply.

Statutory audits in the UAE are governed by Federal Decree-Law No. 32 of 2021 on Commercial Companies, supplemented by free-zone-specific rules (DMCC Company Regulations, JAFZA Offshore Companies Regulations, ADGM Companies Regulations 2020, DIFC Companies Law DIFC Law No. 5 of 2018). Most UAE entities — mainland or free zone — are required to file audited financial statements annually with their licensing authority.

Mandatory audit triggers

You're legally required to undergo a statutory audit if you are: a mainland LLC, a free zone LLC or branch of a foreign company in DMCC, JAFZA, ADGM, DIFC, DAFZA, RAKEZ, SAIF Zone, Hamriyah, Sharjah Media City, Dubai South, Meydan, or DDA. Additional triggers: ICV certification (annual audit required), RERA registration (annual audit for developers and JOPs), and DFSA/FSRA-regulated entities (annual audit by a registered auditor).

Reporting framework

All UAE statutory audits must be prepared under International Financial Reporting Standards (IFRS) or, for smaller entities, IFRS for SMEs. Audit opinions are issued under International Standards on Auditing (ISAs), with the auditor's report following ISA 700 (Revised). For regulated entities, additional standards apply — DFSA AUD module, FSRA Auditor Rules, SCA listed company requirements.

Our process

How a typical UAE
statutory audit runs.

A typical UAE statutory audit takes 4 to 6 weeks from kick-off to signed audit report. Larger entities, group consolidations or first-time audits may take longer. Here's how we run it.

Planning and risk assessment

Engagement letter signed. We run a planning meeting, assess audit risks, agree the scope, materiality threshold and key timelines. You get a clear request list for documents we'll need.

Interim fieldwork (optional)

For larger engagements, we run interim fieldwork before year-end — control testing, walkthroughs of key processes, early substantive procedures. Reduces year-end pressure.

Year-end fieldwork

Substantive procedures over revenue, expenses, payables, receivables, inventory, fixed assets, cash. Confirmations sent to banks, customers and lawyers. Most of the team's time is spent here.

Reporting and clearance

Draft financial statements reviewed. Audit findings discussed with management. Adjustments agreed. Final audit report and signed financial statements issued — typically within 1 to 2 weeks of completing fieldwork.

Submission to authority

We help with submission to your licensing authority — DMCC portal, JAFZA, ADGM Online, DIFC Client Portal, FTA for tax purposes. We track confirmation of acceptance.

FAQ

Frequently asked.

Do I need a statutory audit in the UAE?+
Most UAE entities are legally required to have an annual statutory audit. This includes all mainland LLCs, free zone companies (DMCC, JAFZA, ADGM, DIFC, DAFZA, RAKEZ, SAIF Zone, DDA, Hamriyah and others), branches of foreign companies, and most regulated entities. The audit must be conducted by an auditor approved by the relevant licensing authority.
Which UAE free zones is ECOVIS JRB an approved auditor in?+
ECOVIS JRB is approved as an auditor across all major UAE jurisdictions including DMCC, JAFZA, ADGM (Registration Authority), DIFC, DAFZA, RAKEZ, SAIF Zone, DDA, Hamriyah, Sharjah Media City and the UAE mainland.
How long does a UAE statutory audit take?+
A typical UAE statutory audit takes 4 to 6 weeks from kick-off to signed audit report — assuming records are reasonably well-maintained and management responds to queries promptly. Larger entities, group consolidations or first-time audits may take 8 to 12 weeks.
What is the difference between an external audit and a statutory audit?+
A statutory audit is a routine annual audit required by law or by the licensing authority. An external audit is typically commissioned for a specific third-party purpose — such as a bank facility, tender, investor or grant claim. The scope and reporting framework may differ. We provide both under one engagement.
Can ECOVIS JRB audit our overseas subsidiaries too?+
Yes. As part of the ECOVIS International network — present in 90+ countries — we can coordinate group audits with member firms in your overseas jurisdictions. This is particularly relevant for UAE holding companies with operations across the GCC, Europe or Asia.
Let's Talk

Need a UAE audit you can trust?

30-min call · no obligation Senior partner on every engagement 2 business hours response time
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