Compliance Audit Services.
A structured review of your obligations across Corporate Tax, VAT, AML/CFT, ESR, and licensing — before a regulatory inquiry makes it urgent.
Request a Compliance Review
What is a Compliance Audit?
A compliance audit is a systematic, independent review of an organisation's adherence to the laws, regulations, and internal policies that govern its operations. In the UAE, this spans an increasingly complex framework — from Federal Tax Authority requirements to Free Zone authority conditions, from AML/CFT obligations to Economic Substance Regulations.
Unlike a financial audit, which focuses on the accuracy of financial statements, a compliance audit focuses on whether the business is operating within the boundaries set by regulators — and identifying precisely where it may not be.
“A compliance audit doesn't just check boxes. It reveals whether your business would survive a regulatory inquiry — before one happens.”
For businesses operating in the UAE — particularly those subject to Corporate Tax, VAT, or AML obligations — a proactive compliance audit provides management and the board with documented assurance, and a clear roadmap for remediation where gaps are found.
The UAE Compliance Landscape
Seven regulatory frameworks that apply — in various combinations — to almost every business operating in the UAE.
Registration, taxable income calculation, annual CT return filing, and transfer pricing documentation.
Penalties up to AED 500,000+; reputational exposure.
Timely registration, accurate VAT returns, tax invoice compliance, and input tax apportionment.
Administrative penalties, surcharges, and potential deregistration.
Customer due diligence, beneficial ownership registration, transaction monitoring, and STR filing.
Criminal liability, operating licence revocation, and regulatory sanction.
ESR notification filing, substance test assessment, and annual ESR report for relevant activities.
Fines of AED 20,000–400,000 and spontaneous exchange of information with foreign tax authorities.
Annual audit submission, licence renewal compliance, permitted activity adherence.
Licence suspension, inability to renew, and operational disruption.
Wage Protection System (WPS) compliance, correct payroll processing, and labour contract obligations.
WPS ban, inability to process new visa applications, and operational penalties.
Regulatory capital, conduct of business rules, annual returns, and governance requirements for licensed entities.
Licence suspension, enforcement action, and public censure.
Signs You May Need a Compliance Audit
If any of the following apply, a structured compliance review is advisable.
Your last VAT return was filed without a proper input tax reconciliation.
You are unsure whether your business qualifies for Economic Substance Regulations.
Payments and approvals are handled by a single employee without dual authorisation.
You changed your business activity but never updated your licensing classification.
Your AML policy has not been reviewed since the company was incorporated.
You are not certain whether all group entities are correctly registered for Corporate Tax.
Your WPS payroll file does not reconcile with your bank transfer records.
You have a DIFC or ADGM entity with outstanding regulatory filings.
How We Conduct a Compliance Audit
A structured five-stage process — methodical, documented, and built around your specific regulatory exposure.
Regulatory Mapping
Identifying every applicable law, regulation, and authority requirement for your specific business activity, legal structure, and operating jurisdiction — nothing assumed.
Gap Analysis
Assessing your current policies, records, and practices against each regulatory requirement — producing a clear, documented picture of what is in place and what is not.
Risk Prioritisation
Ranking findings by regulatory exposure, likelihood of scrutiny, and potential consequence — so management can address the most critical areas first.
Remediation Roadmap
Delivering a structured, actionable plan with specific steps, timelines, and accountability — not just a list of problems, but a clear path to resolution.
Compliance Report
Issuing a final documented findings report, structured for board review, authority submission, or internal governance requirements.
Regulatory Mapping
Identifying every applicable law, regulation, and authority requirement for your specific business activity, legal structure, and operating jurisdiction — nothing assumed.
Gap Analysis
Assessing your current policies, records, and practices against each regulatory requirement — producing a clear, documented picture of what is in place and what is not.
Risk Prioritisation
Ranking findings by regulatory exposure, likelihood of scrutiny, and potential consequence — so management can address the most critical areas first.
Remediation Roadmap
Delivering a structured, actionable plan with specific steps, timelines, and accountability — not just a list of problems, but a clear path to resolution.
Compliance Report
Issuing a final documented findings report, structured for board review, authority submission, or internal governance requirements.
Why Businesses Choose Delphi for Compliance Audits
Qualified CAs and CPAs with hands-on FTA, CBUAE, and MoF engagement experience.
Multi-framework expertise — from VAT and Corporate Tax to AML and ESR in a single engagement.
Reports structured for board-level review, authority submission, or external auditor requirements.
Proactive remediation guidance — not just findings, but a clear and accountable action plan.
Engagements handled with full confidentiality throughout.
Frequently Asked Questions
Don't Wait for a Regulatory Notice
to Find Out.
A proactive compliance audit is faster, cheaper, and considerably less stressful than an FTA inquiry or authority review. Speak with our team to understand your exposure.