UAE Free Zone Audit Requirements
Comprehensive guide to audit requirements for major UAE free zones
DMCC, JAFZA, DAFZA, Dubai South - Thresholds, Deadlines, and Compliance
Free Zone Audit Requirements Overview
UAE free zones have varying audit requirements depending on the specific zone and your company's revenue. Understanding these requirements is crucial for compliance and smooth license renewal.
Unlike mainland UAE companies (which require audit regardless of revenue), most free zones have revenue thresholds below which simplified accounts or management accounts are acceptable instead of full statutory audits.
This guide covers the four major free zones where most businesses operate: DMCC, JAFZA, DAFZA, and Dubai South.
Quick Comparison
| Free Zone | Audit Threshold |
|---|---|
| DMCC | Revenue > AED 1M |
| JAFZA | Revenue > AED 3M |
| Dubai South | All companies |
| DAFZA | Revenue > AED 1M |
Scroll horizontally to see all columns
Detailed Requirements by Free Zone
DMCC Audit Requirements - Dubai Multi Commodities Centre
Comprehensive guide to audit and compliance requirements for DMCC-registered companies. Expert audit services from DMCC-approved auditors.
JAFZA Audit Requirements - Jebel Ali Free Zone
Essential audit and compliance requirements for JAFZA companies. AED 3M revenue threshold. Expert guidance from approved auditors.
Dubai South Audit Requirements - Free Zone Compliance
Audit and compliance requirements for Dubai South (DWC) free zone companies. Mandatory audit regardless of revenue. Expert guidance from approved auditors.
DAFZA Audit Requirements - Dubai Airport Free Zone
Comprehensive audit requirements for DAFZA companies. Expert guidance on thresholds, deadlines, and compliance from approved auditors.
Key Differences from Mainland
Revenue Thresholds
Most free zones have revenue thresholds (AED 1M-3M) below which audit is not required. Mainland companies require audit regardless of revenue.
Extended Deadlines
Free zones typically allow 6 months for filing, compared to 90-150 days for mainland companies.
Auditor Approval
Some free zones have their own approved auditor lists, while others accept Ministry- approved auditors.
Simplified Accounts
Below thresholds, free zones often accept management accounts or simplified financial statements instead of full audit.
Need Free Zone Audit Services?
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