Approved Auditors by Free Zone in the UAE: Lists and Deadlines

Every auditor who signs a UAE report must be licensed under Federal Decree-Law No. 41 of 2023, whose Article 6(1) prohibits practising the profession without the required licences. That is the federal layer, and it is the same everywhere.

Free zones can add a second layer. Article 5(1) of the Commercial Companies Law steps back where a zone's own regulations make provision, and some zones use that space to accept reports only from firms they have registered. The result is two models:

• Closed panel. The zone keeps a register, and a report from a firm not on it can be rejected. DMCC is the clearest example: under Rule 3.5 of its Approved Auditor Rules, DMCCA may reject such a submission and impose sanctions, and the company must resubmit.
• Open list. The zone accepts any auditor licensed in the UAE. It may still publish a directory of firms, but the directory is not a condition.

A related confusion: the FTA does not approve auditors. It registers tax agents. An "FTA-approved auditor" is not a category in either model.

• DMCC. Verified from DMCC's own regulations: a company may not appoint an auditor unless registered by DMCCA as an approved auditor (Article 78.3(a)); accounts must be audited within six months of year end (Article 73.6) and filed within five business days of the general meeting (Article 73.7). The list is a live page in DMCC's compliance knowledge bank, and appointments last twelve months. Details in our DMCC page.
• JAFZA. JAFZA's official "Audit Report Submission (FZE & FZCO)" guide requires an annual audit report filed through the Dubai Trade portal, prepared by an auditor licensed by Dubai's Department of Economy and Tourism. The guide publishes no approved list and no filing date; adviser claims of a three-month deadline are not in it. Details in our JAFZA page.
• DAFZA (Dubai Integrated Economic Zones). DAFZA's Download Centre states that all FZE and FZCO companies must have their annual audit done by auditors approved by the authority, and links the official approved auditors list from the same page. Details in our DAFZA page.
• IFZA. IFZA's published FAQ states that any registered UAE auditor may be used for audited financial statements, and refers to a simplified financial statement route for companies that meet its criteria. Advisers report that statements are requested at licence renewal. Confirm current criteria with IFZA.

• RAKEZ. A page titled RAKEZ Approved Auditors List sits on vas.rakez.com, the RAKEZ value-added services site, in two tiers, Premium and Standard, described as firms licensed to prepare audited statements for RAKEZ entities. The page itself does not state the rule or a deadline. Advisers cite a six-month deadline; we could not confirm it from RAKEZ.
• SAIF Zone. Sources conflict. Some advisers say SAIF companies must use SAIF-approved auditors; another says Ministry-licensed auditors are sufficient. Deadlines quoted vary. Ask SAIF Zone in writing.
• Hamriyah Free Zone. Advisers state that HFZA requires audits by HFZA-approved firms, with filing within 90 days of year end. We could not read HFZA's own rule.
• Ajman Free Zone. We found no reliable public source on an approved auditor requirement or a deadline. Treat it as unknown until the authority confirms.

We do not list firm names on this page. Registers change, and a copy can be wrong the day a firm is suspended or added. The authority's own list, read on the day you sign, is the only version that counts.

A free zone company often has three clocks, and the earliest one governs the plan:

1. The zone deadline, such as DMCC's six months from year end, or whatever date your zone links to licence renewal.
2. The corporate tax return, due nine months after the end of the tax period. A qualifying free zone person needs audited statements at any revenue under Article 2(1)(b) of Ministerial Decision No. 84 of 2025.
3. The agreed-upon procedures report, for qualifying free zone persons distributing goods in or from a Designated Zone, due no later than 30 days after the corporate tax return deadline under FTA Decision No. 6 of 2026, for tax periods from 1 January 2026.

For a December year end at DMCC, that means the zone deadline of 30 June comes first. If an extension is needed, advisers consistently say the request must reach the zone before the deadline passes, not after. See free zone audit requirements by authority for the wider picture.

1. Look on the authority's own website or client portal first; for RAKEZ, the list is on vas.rakez.com.
2. If nothing is published, email the authority's customer service and ask two questions in writing: does it require an approved auditor, and what is the filing deadline for your year end. Keep the reply.
3. Check the firm's federal licence on the Ministry of Economy and Tourism register.
4. Ask the firm for evidence of its zone approval, and check it against the authority's list rather than the firm's own website.
5. Check again at renewal. DMCC Rule 3.4 puts the duty on the company to confirm the firm is listed at engagement and at each renewal.

How to check an audit firm walks through the federal registers step by step.

If you hold licences in more than one zone, check each authority separately. Approval by one zone does not carry over to another, and a firm that is on the DMCC list may not be registered with JAFZA or RAKEZ. Group companies with entities in several zones often end up using one firm that holds every approval they need, which is a fair question to ask at the tender stage. Record the approval evidence for each entity in your compliance file, with the date you checked it.