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Audit & Assurance

Independent Audit Services That Build Stakeholder Trust

CashLaw Global conducts statutory and internal audits in full compliance with IFRS and UAE regulatory requirements, providing transparent, accurate financial reporting that your stakeholders, investors, and regulators can rely on.

The Legal Framework for Auditing in the UAE

Understanding the regulatory landscape is critical to a compliant audit. Here are the key frameworks your business must navigate.

Federal Law

UAE Commercial Companies LawFederal Decree-Law No. 32 of 2021

Requires UAE Joint Stock Companies and Limited Liability Companies to prepare annual financial statements and appoint an external auditor. Additional audit requirements may apply under free zone or sector-specific regulations.

MOE Registration

Ministry of EconomyAuditor Registration Requirement

Statutory audits in the UAE must be performed by audit firms licensed and registered in accordance with the applicable UAE laws. CashLaw Global Auditing and Accounting L.L.C is a fully licensed and registered audit practice.

Accounting Standard

International Financial Reporting StandardsIFRS

Companies in the UAE are generally required to prepare financial statements in accordance with IFRS (or IFRS for SMEs, where applicable). Our team includes IFRS-qualified professionals.

Free Zone Rules

Free Zone AuthorityLicence Renewal Requirement

Many UAE free zones, including but not limited to DMCC, JAFZA, DIFC, and ADGM, require companies to prepare and submit audited financial statements in accordance with their respective regulations. Filing deadlines and compliance requirements vary by authority.

Our Audit Process, Step by Step

A structured, transparent engagement from your first call through to signed report delivery.

1

Initial Consultation

We begin with an initial consultation to understand your business, legal structure, financial reporting framework, regulatory obligations, and audit requirements. This allows us to determine the scope of the engagement, discuss timelines, identify key risk areas, and answer any preliminary questions before the audit commences.

2

Engagement & Information Request

Once the engagement is confirmed, we issue a formal engagement letter outlining the scope, responsibilities, timeline, and fees. Our team then provides a comprehensive information request, including financial statements, trial balance, general ledger, bank statements, contracts, supporting schedules, and other relevant documentation required to perform the audit.

3

Audit Planning & Commencement

Upon receipt of the required documentation, we review the information for completeness and perform our preliminary audit planning in accordance with International Standards on Auditing (ISA). This includes developing the audit strategy, assessing materiality, identifying areas of audit risk, and establishing the nature, timing, and extent of audit procedures before fieldwork begins.

4

Audit Fieldwork

Our audit team conducts the engagement using a risk-based audit approach, performing analytical procedures, substantive testing, evaluation of internal controls (where applicable), and other audit procedures necessary to obtain sufficient and appropriate audit evidence. Throughout the process, we maintain clear communication with management to efficiently resolve any audit queries.

5

Audit Completion, Opinion & Reporting

Following completion of the audit procedures, we evaluate the audit evidence obtained and form our independent audit opinion in accordance with International Standards on Auditing (ISA). We then issue the Auditor's Report together with the audited financial statements, where appropriate, for submission to the relevant regulatory authority, free zone, bank, shareholders, or other stakeholders. We also discuss the audit findings and key observations with management.

6

Management Letter & Ongoing Support

Where applicable, we issue a Management Letter outlining observations identified during the audit, together with practical recommendations to strengthen internal controls, governance, financial reporting processes, and regulatory compliance. Our relationship extends beyond the audit, with our team remaining available to provide ongoing guidance and support throughout the year.

Ready to Start Your Audit?

Get a fixed-fee audit quote within 24 hours. Our team will assess your requirements and confirm scope, timeline, and deliverables, no surprises.

  • Fixed-fee pricing, no hourly billing surprises
  • MOE-registered, IFRS-qualified audit team
  • Accepted by all major UAE free zone authorities
  • Accepted across 30+ UAE free zones

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