The short answer
Every DMCC member company must file audited financial statements and the auditor-signed summary sheet within 180 days of its financial year end, about six months. The auditor must be registered as an approved auditor with the DMCC Authority, and filing is done through a service request on the DMCC Member Portal.
What must a DMCC company submit?
Two documents: the audited financial statements report and the audited financial statements summary sheet, both signed and stamped by the auditor, filed through an online service request on the DMCC Member Portal within 180 days of the year end (MBG Corporate Services on DMCC filing). For a 31 December year end that means the end of June.
Who can audit a DMCC company?
Only an auditor registered as an approved auditor with the DMCC Authority; the member company is responsible for checking this before appointment (MBG Corporate Services).
Before appointing any auditor, ask for proof that the firm is on the current DMCC approved list: a report signed by a firm that is not listed will be rejected at upload.
How does the DMCC audit tie into corporate tax?
Directly. DMCC companies claiming the 0% rate as Qualifying Free Zone Persons must have audited statements (Ministerial Decision No. 82 of 2023), and the corporate tax return is due nine months after the year end. We plan both on one calendar so the June zone filing and the September tax return use the same numbers.
Frequently asked questions
What is the DMCC audit deadline for a December year end?
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Within 180 days, which is the end of June of the following year.
Can I change auditors mid-year?
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Yes, but the new auditor must be DMCC approved, and the change should be agreed before the year-end work starts.
Do DMCC branches of foreign companies need an audit?
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Branch filing rules differ; we confirm the requirement for your licence type with DMCC.
Sources
- Requirement for submitting financial statements to the DMCC Authority — MBG Corporate Services. 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.