Plan backwards from the current six-month submission timeframe and any entity-specific notice.
Approved auditor account 148497
DMCC Approved Auditors in Dubai
Annual statutory audits, IFRS financial statements and DMCC Member Portal submission support for companies in the Dubai Multi Commodities Centre free zone.
Audit support for DMCC companies
An approved audit partner for accurate, timely DMCC reporting.
A DMCC-approved auditor is an audit firm registered by the Dubai Multi Commodities Centre Authority to audit the annual financial statements of eligible DMCC member companies.
DMCC companies prepare annual accounts, appoint an eligible auditor and submit the required audited documents through the DMCC Member Portal. SAIF Chartered Accountants is a DMCC-approved audit firm under account number 148497. We work with trading, service, holding, technology and other member companies across Jumeirah Lakes Towers and the wider DMCC business district.
Our approach connects the statutory audit with the accounting records and the final submission pack. This helps management understand outstanding issues early, maintain a clear audit trail and avoid last-minute reporting problems.
Reconcile the ledgers, supporting schedules, tax records and key estimates before fieldwork.
Resolve evidence requests and reporting matters with a DMCC-approved auditor.
Upload the audited financial statements and signed, stamped Summary Sheet.
Current DMCC requirements
What must a DMCC company prepare and submit?
The current official guidance should take priority over old deadline references, archived articles or general free-zone summaries.
A DMCC-approved auditor
The member company is responsible for checking that the appointed firm is registered with DMCCA and appears on the current Approved Auditors List.
SAIF Chartered Accountants: account #148497.Annual financial statements
The Approved Auditor Rules require reporting on accounts prepared in accordance with IFRS, including whether they give a true and fair view.
Financial statements must agree with the underlying records.The DMCC Summary Sheet
The Company Audited Financial Statements Summary Sheet is completed from the audited figures, then signed and stamped by the audit partner on the auditor’s letterhead.
Keep the source file and final signed version controlled.Within six months of year-end
DMCC’s guidance updated 29 April 2025 states that the audited financial statements and Summary Sheet are uploaded through the Member Portal within six months after the financial year-end.
The former general 90-day deadline is no longer current.End-to-end engagement
DMCC audit and compliance services
A focused service for annual reporting, with access to related accounting and UAE tax specialists when needed.
DMCC statutory audit
Independent audit of annual financial statements in accordance with International Standards on Auditing, with reporting prepared for the DMCC filing process.
Financial statement preparation
IFRS financial statements, supporting schedules and clear reconciliation to the final trial balance and accounting records.
Summary Sheet support
Completion, signature and stamping of the DMCC Company Audited Financial Statements Summary Sheet based on the audited financial statements.
Member Portal submission support
A filing-ready pack and practical guidance for uploading the audited financial statements and Summary Sheet through the DMCC Member Portal.
Audit-readiness review
Early identification of missing records, unreconciled balances, accounting issues and reporting gaps that could delay completion.
Tax and compliance alignment
Coordination with UAE Corporate tax, VAT, transfer pricing and bookkeeping teams where audit findings affect related compliance work.
Audit readiness
Prepare the records before fieldwork begins.
Complete and reconciled information reduces avoidable queries. The final request list is tailored to the company’s activities, systems, balances and audit risks.
- Current DMCC licence and constitutional documents
- Trial balance, general ledger and account schedules
- Bank statements, confirmations and reconciliations
- Sales, purchases, contracts and supporting invoices
- Inventory records and fixed-asset register
- Related-party balances and transaction details
- VAT returns and Corporate tax working papers
- Prior-year financial statements and audit report
Closed trial balance
Final ledger balances with all material control accounts and schedules reconciled.
Balance-sheet support
Bank, receivable, payable, inventory, asset, loan and equity evidence ready for testing.
Income and expense evidence
Revenue completeness, cut-off, cost support, payroll and major or unusual transactions.
Related parties and tax
Ownership, related transactions, transfer pricing support, VAT and Corporate tax records.
DMCC filing information
Licence details, permitted activities and the data required for the final Summary Sheet.
A controlled audit journey
Our five-stage DMCC audit process
Clear ownership, early issue escalation and an agreed timetable from onboarding to submission.
- 01
Scope
Confirm the entity, financial period, deadline, reporting framework and DMCC submission requirements.
- 02
Prepare
Issue a tailored document request and resolve priority ledger, bank, receivable, payable and inventory items.
- 03
Audit
Perform risk assessment, testing, confirmations and other procedures required to obtain sufficient audit evidence.
- 04
Report
Complete review, discuss findings, obtain representations and issue the signed auditor’s report and financial statements.
- 05
Submit
Prepare the signed and stamped Summary Sheet and support the Member Portal upload within the applicable timeframe.
Connected compliance
One set of reliable records, used consistently.
An audit opinion does not replace a Corporate tax return, VAT review or transfer pricing analysis. However, consistent data and coordinated timelines reduce conflicting balances and explanations across these obligations.
Explore UAE Corporate tax services →Annual statutory audit
Independent audit evidence, final financial statements and the auditor’s report.
DMCC submission pack
Audited statements plus the signed and stamped Company Audited Financial Statements Summary Sheet.
Management points
Clear communication of accounting, control and documentation matters identified during the engagement.
Tax-ready records
Better alignment of audited balances with Corporate tax, VAT and transfer pricing workstreams.
Why SAIF Chartered Accountants
Approved experience with direct, partner-led service.
Account #148497DMCC-approved auditor registrationSince 1994More than 30 years serving UAE businessesTAN 30004113FTA-registered Tax AgencyIntegrated supportAudit, accounting, Corporate tax, VAT and transfer pricing
Frequently asked questions
DMCC audit FAQs
Direct answers based on current published DMCC guidance. Company-specific notices and later regulatory updates may change the applicable steps.
Ask a DMCC audit specialist →01Does every DMCC company need audited financial statements?+
DMCC’s current submission guidance says submission of audited financial statements applies to all DMCC companies, including subsidiaries and branch companies. The separate Approved Auditor Rules provide a limited exception from appointing a DMCC-approved auditor for a branch company that already has a group auditor. The entity’s exact position should be confirmed before appointment.
02What is the current DMCC audit submission deadline?+
DMCC’s current application guidelines state that the audited financial statements and the signed and stamped Summary Sheet must be uploaded through the DMCC Member Portal within six months after the end of each financial year. Older references to a general 90-day deadline are outdated. Any specific portal notice or extension should also be checked.
03Must a DMCC company use an approved auditor?+
Yes, a DMCC member company is responsible for ensuring that its appointed auditor is registered with DMCCA and appears on the current Approved Auditors List, subject to the branch-company provision described in the rules.
04Is SAIF Chartered Accountants a DMCC-approved auditor?+
SAIF Chartered Accountants is listed under DMCC auditor account number 148497. Because registers can change, businesses should verify the current Approved Auditors List when making an appointment.
05What must be uploaded to the DMCC Member Portal?+
The current DMCC guidelines require a copy of the Company Audited Financial Statements and the Company Audited Financial Statements Summary Sheet, signed and stamped by the auditor on the auditor’s letterhead.
06Which accounting standards apply to a DMCC audit?+
The DMCC Approved Auditor Rules require the auditor to obtain reasonable assurance that the annual accounts are free from material misstatement and properly prepared in accordance with International Financial Reporting Standards. The audit itself is conducted under the applicable auditing standards and professional requirements.
07What records should be ready before the audit starts?+
Common records include the trial balance and general ledger, bank statements and confirmations, sales and purchase documents, receivable and payable schedules, inventory records, fixed-asset register, contracts, related-party information, VAT and Corporate tax records, prior financial statements, the DMCC licence and constitutional documents. The exact list depends on the business and audit risks.
08Can the audit and Corporate tax work use the same records?+
Much of the underlying accounting data overlaps, but the engagements have different objectives. Coordinating the audit, Corporate tax computation, transfer pricing support and return data can reduce inconsistencies without compromising auditor independence.
09How long does a DMCC audit take?+
Timing depends on the quality of the records, business complexity, transaction volume, inventory and confirmation requirements, and how quickly audit queries are resolved. Starting well before the six-month submission deadline provides time to correct issues and complete review.
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