The short answer
Every Dubai Airport Free Zone establishment and company, whether an FZE or an FZCO, must have its IFRS financial statements audited each year by a DAFZA approved auditor. The audited statements and summary sheet are uploaded within 90 days of the financial year end. A vacated auditor must be replaced within 30 days.
What does DAFZA require each year?
An audit once every financial year, of statements prepared under IFRS, by one of DAFZA's approved auditors, with the audited statements and summary sheet uploaded within 90 days of the year end (Bestax on DAFZA requirements). If the auditor resigns, the directors appoint a replacement within 30 days.
Who can audit a DAFZA company?
Only a firm on DAFZA's approved list.
Before appointing any auditor, ask for proof that the firm is on the current DAFZA approved list: a report signed by a firm that is not listed will be rejected at upload.
How do we fit the audit into 90 days?
By doing the work that does not need the year-end numbers before the year ends: planning, controls testing and confirmation requests. QFZPs need these audited accounts for the 0% corporate tax rate as well (Ministerial Decision No. 82 of 2023), so we test the qualifying income split in the same visit.
Frequently asked questions
Is the DAFZA audit needed for a single-shareholder FZE?
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Yes. Both FZEs and FZCOs must file audited statements.
Which accounting framework does DAFZA expect?
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IFRS.
What if the DAFZA deadline is missed?
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The zone may fine the company; the licence renewal can also be delayed.
Sources
- DAFZA approved auditors and audit filing requirements — Bestax Chartered Accountants. Checked 17 October 2026.
- Ministerial Decision No. 82 of 2023 on audited financial statements (revenue above AED 50 million and Qualifying Free Zone Persons) — UAE Ministry of Finance. Checked 16 October 2026.