📢 UAE E-Invoicing: Mandatory Go-Live in Phases — 1 Jan 2027 (≥ AED 50M) | 1 Jul 2027 (< AED 50M) | 1 Oct 2027 (Government) 📢 UAE E-Invoicing Is Approaching! Find Out How Prepared Your Business Is – Take the Free Readiness Check.

Audit & Assurance · Dubai, UAE

DAFZA Approved Auditors in Dubai

Reliable audit and financial reporting support for businesses registered with the Dubai Airport Free Zone Authority (DAFZA). As a DAFZA-approved auditor, ARCA Auditors helps you understand your audit requirements, prepare financial records and navigate the audit engagement with greater clarity.

Request an Audit Proposal →
Explore Audit Services
▤

Plan Your DAFZA Audit With Confidence

Start by understanding the records, reporting requirements and scope of work relevant to your business.

  • Discuss your audit requirements
  • Identify the documents you may need
  • Understand the proposed scope and fees
  • Plan your reporting timeline
Speak With Our Team
DAFZA Compliance

Understand Your DAFZA Audit Requirements

Businesses registered with DAFZA need to understand the financial reporting and audit requirements applicable to their registration and circumstances.

Where audited financial statements are required, preparing accounting records in advance can help your business plan the engagement and respond to audit queries.

What to Confirm Before Your Audit

Financial statement requirements
Confirm the financial reporting obligations applicable to your company.

Auditor appointment
Ensure your selected firm satisfies the relevant appointment requirements.

Financial year-end and deadlines
Identify the reporting period and applicable submission dates.

Licence renewal and submission procedures
Confirm any relevant filing or renewal requirements with the authority.

Accounting records
Organise your ledgers, financial statements and supporting documentation.

Our Services

DAFZA Audit Services by ARCA Auditors

We work with DAFZA-registered businesses to understand the engagement scope, examine financial information and complete the agreed audit reporting work.

▤

External Financial Statement Audit

Independent examination of financial statements and relevant supporting evidence in accordance with applicable auditing standards and the agreed engagement.

✓

Audit Preparation

Identify relevant accounting records and supporting documents before the audit begins, helping your team prepare the information required for the engagement.
⌕

Accounting Record Examination

Examine relevant financial information and supporting evidence. Transactions or balances requiring clarification may be raised for further explanation.
▣

Audit Reporting

Complete the reporting work and issue the auditor’s report based on the procedures performed, evidence obtained and applicable professional requirements.
↗

Financial Reporting Support

Discuss the financial information relevant to your engagement and identify accounting matters that need clarification during the audit.
◎

Engagement Planning

Discuss the scope, documentation requirements, responsibilities, anticipated timeline and professional fees before the work proceeds.
Audit Preparation

Documents Required for a DAFZA Audit

Organising your financial records in advance can help reduce unnecessary interruptions. The final document list depends on your business and the agreed audit scope.

01. Company & Registration Documents

  • Current DAFZA trade licence
  • Incorporation and constitutional documents
  • Shareholder and ownership information
  • Other relevant registration documents

02. Accounting & Financial Records

  • Trial balance and general ledger
  • Draft financial statements, where available
  • Accounting system reports
  • Bank statements and reconciliation schedules

03. Sales, Purchases & Expenses

  • Sales invoices and revenue records
  • Purchase invoices and supplier records
  • Expense receipts and payment vouchers
  • Supporting evidence for significant transactions

04. Payroll & Fixed Assets

  • Payroll and salary records
  • Employee cost information, where relevant
  • Fixed asset register
  • Asset purchase, disposal and depreciation records

05. Financing & Commercial Agreements

  • Loan and financing agreements
  • Lease agreements and significant contracts
  • Related-party transaction records, where applicable
  • Relevant customer and supplier balance information

06. Tax & Other Supporting Information

  • VAT returns and supporting records, where applicable
  • Corporate Tax registration details, where applicable
  • Tax-related accounting schedules
  • Additional documents requested by the auditor
Our Approach

How the DAFZA Audit Process Works

A structured engagement helps your team understand the work involved and the information needed at each stage.
01

Understand Your Business

Discuss business activities, financial year-end, accounting arrangements and reporting requirements.
02

Define the Scope

Discuss deliverables, responsibilities, documentation, professional fees and anticipated timing.
03

Collect Records

Gather financial records and supporting evidence required for the agreed engagement.
04

Examine Information

Perform the necessary audit procedures on relevant financial information and account balances.
05

Resolve Queries

Respond to requests for further documents or explanations about transactions and balances.
06

Finalise Reporting

Complete the required procedures and address outstanding matters relevant to the engagement.
07

Issue the Audit Report

The auditor issues the report based on the evidence obtained and applicable professional requirements.
08

Discuss Next Steps

Clarify any agreed assistance with reporting submissions and related services, where included in scope.
Audit timelines depend on business complexity, record completeness, document availability and outstanding queries.
Audit & Tax

DAFZA Audit and UAE Corporate Tax

External audit and UAE Corporate Tax compliance are separate responsibilities, although both may rely on accurate accounting records and financial information.

A Qualified Free Zone Person (QFZP) in DAFZA must maintain audited financial statements. The audit is mandatory, irrespective of revenue.

DAFZA is a Designated Free Zone. A QFZP carrying out distribution activities must also obtain an AUP Audit (Agreed Upon Procedures Audit) from an independent external auditor, as per FTA and Corporate Tax regulations.

Accurate records can help businesses organise financial information and support their wider reporting responsibilities.

Important Corporate Tax Distinction

An audit report by itself does not establish eligibility for the 0% Corporate Tax rate.
QFZP eligibility must be assessed against the applicable legal conditions and the company’s individual circumstances.
Audit services and tax advice should be scoped appropriately for the requirements of your business.
Take the Next Step

Need a DAFZA Audit for Your Company?

Discuss your financial year-end, reporting requirements, document preparation and expected timeline with ARCA Auditors.

Request Your Audit Proposal →
Why ARCA Auditors

Choose a DAFZA-Approved Auditor for Your Business

✓

DAFZA-Approved Auditor

Work with an audit firm whose approved status is relevant to DAFZA audit engagements.

◎

Structured Engagement

Understand the proposed scope, responsibilities, records required and expected deliverables.

↔

Clear Communication

Identify information requirements and address matters that need clarification during the engagement.
▤

Document Preparation

Understand the accounting records and supporting evidence relevant to your audit.
₹

Transparent Scope and Fees

Discuss the services included in the proposed engagement and the associated professional fees.
◈

Independent Reporting

Audit reporting is based on the procedures performed, evidence obtained and applicable professional standards.

Need Help With Your Business, Tax or Finances?

Speak with Arca Auditors about your business requirements and get practical guidance from experienced professionals.

Enter your information below to receive an email or Contact us today for assistance on +971 50 397 8378  or support@arca.ae

Frequently Asked Questions

FAQs About DAFZA Approved Auditors

Find answers to common questions about DAFZA auditor eligibility, audit requirements, documentation, fees and Corporate Tax.

A DAFZA-approved auditor is an audit firm recognised as eligible under applicable DAFZA requirements to undertake relevant audit engagements. ARCA Auditors is a DAFZA-approved auditor.

Businesses should confirm the audit and financial reporting obligations applicable to their registration and circumstances. Where audited financial statements are required, the company should arrange the audit in accordance with the relevant requirements and deadlines.

A general UAE audit licence should not automatically be assumed to satisfy every free zone’s appointment requirements. Confirm the applicable eligibility conditions before appointing an auditor. ARCA Auditors is DAFZA-approved.

Contact DAFZA or consult its official resources to confirm current auditor eligibility conditions, reporting obligations and submission procedures relevant to your company.

Commonly requested records include company registration documents, trial balance, general ledger, bank statements, financial statements, invoices, expense records, payroll information and relevant commercial agreements. Your auditor will confirm the final list for your engagement.

Fees depend on transaction volume, business complexity, accounting record quality, financial arrangements and the agreed scope. Contact ARCA Auditors to discuss your requirements and request a tailored proposal.

The duration depends on business complexity, record completeness, document availability and outstanding audit queries. Discuss the anticipated timeline when planning the engagement.

No. An audit report alone does not establish eligibility for the 0% UAE Corporate Tax rate. Qualifying Free Zone Person status depends on meeting the applicable legal conditions.

Quick Contact