Statutory & External Audit Services in Dubai.
Annual financial statement audits for Mainland, Free Zone, DIFC, and ADGM entities. IFRS-compliant, authority-ready reports.
Some of Our Approved Authorities
What is an External Audit?
An external audit is an independent examination of a company's financial statements by qualified auditors. It verifies that financial records are accurate, complete, and prepared in accordance with IFRS.
In the UAE, external audits are mandatory for most Free Zone entities (required for license renewal) and increasingly important for Mainland companies, particularly those filing Corporate Tax returns under Federal Decree-Law No. 47 of 2022.
Who Needs an External Audit in the UAE?
Free Zone Companies
Required for annual license renewal by all major free zone authorities.
Mainland LLCs
Required for companies exceeding revenue thresholds set by DED.
Corporate Tax Filers
Required to support Corporate Tax returns filed with the FTA.
DIFC & ADGM Entities
Mandatory annual audit requirement under financial centre regulations.
Companies Seeking Finance
Banks and investors require audited financials for loan and funding approvals.
Government Contract Bidders
Audited financial statements required for government tender submissions.
How It Works
Engagement & Planning
Scope definition, timeline agreement, and document checklist issued.
Document Collection
Trial balance, bank statements, invoices, contracts, and supporting schedules gathered.
Fieldwork & Testing
Substantive testing, analytical procedures, and sampling conducted on-site or remotely.
Final Report Delivery
Signed audit report and management letter delivered, authority-ready.
Industries We Audit
Why Choose Delphi for External Audit?
Delphi delivers audit services at scale across every major UAE jurisdiction. With a dedicated team of qualified auditors and a streamlined digital process, we combine regulatory expertise with efficient execution — so your reports are accurate, compliant, and delivered on time.
Frequently Asked Questions
You will need your trial balance, bank statements for the audit period, sales and purchase invoices, payroll records, fixed asset register, and any contracts or agreements. We provide a full checklist at engagement.
A standard audit for a small to medium-sized company takes 5–7 business days from the date we receive all documents. Complex audits may take 2–3 weeks.
Yes. All major UAE free zones (DMCC, JAFZA, DAFZA, RAKEZ, SAIF Zone, etc.) require an annual audit for license renewal.
An internal audit is conducted by or for the company’s own management to improve operations. An external audit is conducted by an independent, licensed auditor to provide assurance to external stakeholders (regulators, banks, investors).
Companies subject to UAE Corporate Tax must maintain audited financial statements. The FTA may request these during assessments or audits.
All audits are conducted in accordance with International Standards on Auditing (ISA) and financial statements are prepared under International Financial Reporting Standards (IFRS).
Get Your Audit Report in 5 Business Days.
Authority-ready. IFRS-compliant. Delivered on time.
Request a Free Quote