External audits

We perform external audits in line with applicable financial reporting frameworks and International Standards on Auditing (ISA) with the objective to express and attest an opinion on whether the financial statements present a true and fair view and comply with applicable reporting requirements.

Our approach is client-oriented, recognising that each business has its own characteristics, risks, and considerations. We adapt our audit strategy to reflect your specific industry, scale, and operations while ensuring compliance with regulatory standards. By leveraging a data-driven methodology and advanced audit tools, we deliver audit results and strategic insights that empower informed decision-making and enhance credibility with investors, regulators, and other key stakeholders.

Preparation of financial statements

We assist organisations in the preparation of their financial statements to ensure completeness, accuracy, and full compliance with the applicable financial reporting frameworks. We ensure that the financial statements present a true and fair view of the organisation’s financial position and financial performance, and that the figures presented are supported by underlying records.

Our focus is to deliver complete sets of financial statements that not only meet the requirements of the applicable financial reporting framework but also comply with the applicable local regulations, including potential requirements imposed by the UAE’s Corporate Income Tax legislation.

Aggregated special-purpose financial statements

We assist organisations in preparing aggregated special-purpose financial statements in accordance with the requirements of the UAE Corporate Income Tax (CIT) Law. These statements are specifically designed to combine the relevant financial information of multiple entities that formed a tax group for CIT purposes and require these statements for reporting purposes to the Federal Tax Authority (FTA).

• Compliance with the UAE CIT Law aggregation provisions.
• Reflection of taxable income across the aggregated entities.
• Reconciliations of underlying records to support reported figures.
• Disclosures included as required under the UAE CIT law.

By combining our expertise in the applicable financial reporting frameworks and local regulatory requirements, we help in producing financial information that meets compliance obligations, stands up to regulatory scrutiny, and supports accurate corporate tax filings.

Agreed Upon Procedures

We conduct Agreed Upon Procedures, focusing on specific requirements to address clearly defined matters. These procedures are ideal when a full scope audit is not required, but independent verification of specific information is essential.

In these scenarios, companies and stakeholders engage independent auditors to verify targeted information and report solely on the factual findings. These engagements are often applied in areas such as regulatory compliance checks, verification of specific transactions, or verification of specific account balances.

Our role is to perform only the procedures agreed upon, and with this focused approach, we deliver objective, evidence-based results that enhance credibility, transparency, and trust among the stakeholders involved.

Internal control over financial reporting

We provide specialized services to help organizations design, implement, and evaluate Internal Controls over Financial Reporting (ICFR) in line with International Standards on Auditing (ISA).

Our focus is solely on risks that directly affect the accuracy and reliability of financial statements, from transaction recording and account reconciliations to period-end closing and financial disclosures, as well as the design, implementation, and effectiveness of the controls addressing those risks. Our professional services target the controls that ensure your financial statements are free from material misstatements, whether due to error or fraud.

Our work involves identifying key financial reporting risks, assessing and documenting control activities, and recommending improvements to strengthen compliance and reporting accuracy.

Our approach helps organizations maintain confidence in their financial reporting, supports regulatory compliance, and reinforces trust with investors, regulators, and other key stakeholders.