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External Audit Support in Dubai, UAE
We coordinate external audits through independent partner firms and help businesses prepare financial records and supporting documents.
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External Audit Support
Prepare for Your External Audit with Confidence.
Beaufort Associates coordinates with independent partner auditors and helps businesses prepare financial records, schedules and supporting documents.
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Audit Support You Can Rely On
Need an External Audit in Dubai?
We help prepare your financial records and coordinate the audit process with our partner firms.
Why Choose Our External Audit Support Services in Dubai?
See how Beaufort Associates helps UAE businesses coordinate external audits through independent partner firms.
- Independent Audits Through Partner Firms
- Financial Records & Audit Preparation
- Clear Communication With Auditors
- Senior-Level Coordination & Oversight
Understanding External Audit Support in Dubai
Who Needs External Audit Support in the UAE?
External audit support is relevant to businesses that require audited financial statements for statutory, regulatory, Corporate Tax, shareholder, banking or contractual purposes. The precise requirement depends on the legal form, relevant authority and reporting period. Support can also be useful where accounts require reconciliation or supporting schedules before an auditor begins work.
What Our External Audit Support Includes
Beaufort assists with the practical work needed to organise an audit and respond to the appointed auditor. The agreed scope can cover:
- Coordinating with a client-appointed auditor or obtaining quotations from authorised audit partner firms.
- Assisting management with financial statement preparation and audit-ready schedules.
- Reconciliation of balances, including banks, receivables, payables and other material accounts.
- Organising supporting records and coordinating routine information requests.
- Following up on outstanding queries and communication during the engagement.
The service may be provided independently or alongside our Accounting Services in Dubai.
When Are Audited Financial Statements Required in the UAE?
Audit obligations differ according to legal form and the applicable rules. Limited liability companies and joint stock companies within the scope of the UAE Commercial Companies Law must have annual audited accounts (Article 27, Federal Decree-Law No. 32 of 2021 on Commercial Companies).
Separately, for Corporate Tax periods commencing on or after 1 January 2025, audited financial statements are required for taxable persons outside Tax Groups with revenue exceeding AED 50 million and for Qualifying Free Zone Persons (Free Zone businesses meeting the conditions for the special Corporate Tax regime). Corporate Tax Groups must prepare and maintain audited special-purpose financial statements (Article 2, Ministerial Decision No. 84 of 2025). These Corporate Tax rules do not replace any separate statutory audit requirements under company or authority-specific rules. Free Zone and regulated businesses may have additional requirements from the relevant authority.
Documents Commonly Needed for an External Audit
The appointed auditor determines the evidence required for the engagement. Businesses commonly prepare:
- Trial balance, general ledger and draft financial statements.
- Bank statements and reconciliations.
- Receivables, payables, fixed asset and inventory schedules, where applicable.
- Material contracts, invoices and supporting transaction documents.
- Prior-year financial statements and relevant management explanations.
Our External Audit Support Process
1. Review the Requirement
We discuss the audit purpose, reporting period, available accounts and any authority-specific requirements. Where necessary, we help obtain quotations from appropriately licensed independent auditors; the client selects and appoints the auditor.
2. Prepare and Coordinate
We agree the support scope, assist with financial records and schedules, and coordinate documentation requests with the appointed auditor.
3. Follow Through to Completion
We support the resolution of routine information requests and liaise with management and the auditor. The independent auditor determines the audit findings and issues the report.
Responsibilities During an External Audit
Company management remains responsible for its financial statements, accounting records, internal controls and representations. Beaufort assists with preparation and coordination within the agreed scope. The appointed independent auditor is responsible for audit procedures, professional judgements and the audit opinion. Audit support does not replace independent audit work.
Common Issues That Can Delay External Audits
External audits can be delayed by unreconciled balances, missing invoices, incomplete schedules, inconsistent inventory or receivables records and late replies to auditor queries. Early review of the accounting records and timely coordination may help management address these matters before they affect audit progress.
What Our Clients Say
Testimonials
Highly dedicated staff, consistently delivering quality work.
Naho Yamaoka
Office Manager, NTT
Quick responses and timely follow ups.
Tamraz Mammadov
Manager, Vista International
Outstanding professionalism and knowledge of the subject.
Amit Falnikar
Finance Manager, TransMak
Highly recommended! The staff is incredibly talented!
Ismail Akil Abbasi
Chaiman, Abbasi Group
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Frequently Asked Questions
Audit requirements depend on the company’s legal form and applicable regulatory or tax rules. Limited liability companies and joint stock companies within the scope of the UAE Commercial Companies Law require annual audits (Article 27, Federal Decree-Law No. 32 of 2021 on Commercial Companies). For Corporate Tax periods commencing on or after 1 January 2025, audited financial statements are also required for Qualifying Free Zone Persons and taxable persons outside Tax Groups with revenue exceeding AED 50 million. Corporate Tax Groups must prepare and maintain audited special-purpose financial statements (Article 2, Ministerial Decision No. 84 of 2025). These rules do not override separate company-law or authority-specific audit requirements.
A statutory financial statement audit provides an independent auditor’s opinion on whether financial statements are presented fairly, in all material respects, under the applicable financial reporting framework. The audit provides reasonable assurance, not a guarantee that every error or fraud will be detected. The report can support statutory reporting and information needs of shareholders, lenders and regulators.
External statutory audits must be conducted by appropriately licensed independent auditors or audit firms. Certain Free Zone or regulatory authorities may also require the auditor to hold their specific approval. The client appoints the auditor, who is responsible for the audit procedures and report; Beaufort does not issue the statutory audit opinion.
Beaufort Associates assists businesses in arranging and preparing for external financial statement audits through authorised partner firms or an external auditor appointed by the client.
Our support may include obtaining audit quotations, preparing financial information and supporting schedules, reconciling accounting records, coordinating documentation requests and liaising with the appointed auditor.
Beaufort does not conduct the independent statutory audit or issue the audit opinion. These responsibilities remain with the appointed authorised auditor.
The company’s management remains responsible for its financial statements, underlying accounting records and information provided during the audit.
Legal Reference
– Federal Decree-Law No. 32 of 2021 on Commercial Companies (Article 27).
– Federal Decree-Law No. 41 of 2023 on Regulating the Auditing and Accounting Professions (Articles 4 and 6).
Disclaimer: This page sets out our understanding of external audits based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.
Sources
Primary sources referenced on this page:
- Federal Decree-Law No. 32 of 2021 on Commercial Companies, Articles 26, 27 and 102
- Federal Decree-Law No. 41 of 2023 on Regulating the Auditing and Accounting Professions, Articles 3, 4, 6, 7, 8 and 39
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, Article 54(2)
- Ministerial Decision No. 84 of 2025 on Audited Financial Statements, Articles 2, 3 and 4
- International Standard on Auditing 200, Overall Objectives of the Independent Auditor; ISA 500, Audit Evidence; ISA 700, Forming an Opinion and Reporting on Financial Statements (professional standards)
We have referenced the legislation in force as at the last review date. The UAE audit framework is evolving; later changes may affect the position. Speak with us for advice on your specific circumstances.
Reviewed by: Maherah Khan, ACCA Affiliate Senior Associate, advising businesses on VAT, Corporate Tax & FTA compliance.
Last reviewed: 28 Oct 2026 · Next scheduled review: 28 Apr 2027
This page does not constitute professional advice. See our full Terms of Use.
