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Dubai Science Park Approved Auditors

We are Approved Auditors by DSP

Audit Services for Dubai Science Park Companies

Farahat & Co. is an approved auditor for companies registered in Dubai Science Park (DSP), a business district regulated under the Dubai Development Authority (DDA).

Originally established in 2005 as Dubai Biotechnology and Research Park (DuBiotech), and merged with the Energy and Environment Park (EnPark) in 2015, DSP is the Middle East’s leading science-focused free zone, home to more than 500 life sciences, energy and environment companies.

Every DSP-registered company must prepare and submit audited financial statements annually through the AXS portal, in line with DDA’s Private Companies Regulations.

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Services We Offer as Dubai Science Park Approved Auditors in UAE

As approved auditors for Dubai Science Park, we offer specialised financial and compliance services for science, health, and sustainability businesses in the UAE. Our team understands the unique regulatory needs of DSP-registered companies.

DSP Audit Requirements and Regulations

Legal basis

As a DDA-regulated business district, DSP companies are governed by DDA’s Private Companies Regulations under DDA Circular No. 421. Members must appoint an auditor at each annual general meeting, and the auditor’s report must confirm whether the accounts give a true and fair view of the company’s financial position, prepared using IFRS or another accounting standard approved by the Registrar. Financial statements and the auditor’s report are generally submitted through the AXS portal within six months of the financial year-end.

Who must comply

The requirement applies to all free zone LLCs and branches registered in DSP, across pharmaceutical and biotechnology research, laboratory operations, medical technology, sustainability and environmental services, and energy sector companies. Companies should retain financial statements and supporting records for at least eight years, consistent with DDA’s broader retention requirement.

Penalties for non-compliance

Late or missing submission of audited financial statements can delay trade licence renewal and create broader compliance issues with DDA. Given DSP’s concentration of research-intensive companies, audited financial statements also support In Country Value (ICV) certification applications and intellectual property or investor-facing disclosures, so gaps in audit compliance can have knock-on effects beyond the standard filing requirement.

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Audit Process, Documents and Sector-Specific Considerations

Audit process

  1. Confirm the company’s financial year and organise research, laboratory and accounting records.
  2. Prepare financial statements in line with IFRS or another approved standard.
  3. Appoint an auditor and complete the audit.
  4. Receive the audit report and Financial Statements Report Summary Sheet.
  5. Submit through the AXS portal within six months of the financial year-end.

Sector-specific audit considerations

  • Pharmaceutical and biotechnology companies: research and development cost capitalisation, laboratory equipment depreciation, and regulatory approval-linked revenue recognition.
  • Companies seeking ICV certification: audited financial statements covering the required period, since ICV applications depend on verified financial data reflecting Emirati talent employment and local investment.
  • Companies with intellectual property assets: clear documentation of IP-related costs and revenue, since audited financials support investor confidence and IPO or fundraising discussions tied to IP value.
  • Sustainability and environmental services companies: grant income, recycling or waste-processing revenue, and equipment cost allocation.
  • Companies undergoing liquidation or wind-down: audited financial statements supporting the formal investigation into assets, liabilities and creditors required by the authority.

Documents required

Trade licence, Memorandum and Articles of Association, general ledger and trial balance, bank statements and reconciliations, sales invoices and research or grant contracts, laboratory and equipment asset register, payroll and WPS records, VAT returns, corporate tax registration details, and previous audited financial statements where available, typically up to two years for ICV applications.

Why Choose Farahat & Co. as Your DSP-Approved Auditor

Farahat & Co. supports Dubai Science Park companies across pharmaceuticals, biotechnology, laboratory research, sustainability and energy activities. Our audit approach reflects the specific considerations that come with research-intensive businesses, from R&D cost treatment to the audited financial history required for ICV certification and investor-facing intellectual property disclosures, rather than applying a generic commercial audit template.

Beyond DSP, Farahat & Co. holds approvals across more than 20 UAE free zones, including DMCC, JAFZA and DIFC, and supports companies across every other DDA-regulated business district, giving science and research groups with operations spanning DSP, Dubai Healthcare City and other TECOM districts a single, consistent audit partner.

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About Dubai Science Park: Free Zone Profile

Dubai Science Park traces its origins to 2005, when it was established as Dubai Biotechnology and Research Park (DuBiotech), the Middle East’s first free zone dedicated to the life sciences industry. In 2015, DuBiotech merged with the Energy and Environment Park (EnPark), founded in 2007, to form Dubai Science Park under a single TECOM Group umbrella spanning life sciences, energy and environmental sectors.

Located in Al Barsha South, DSP is now home to more than 500 companies and 6,500 professionals, including global life sciences names such as AstraZeneca, Pfizer, Boston Scientific and ThermoFisher Scientific, supported by more than 90 laboratories and a LEED-certified laboratory complex. The district also hosts sustainability-focused companies working in recycling and environmental technology, reflecting its EnPark heritage alongside its core life sciences identity.

Frequently Asked Questions

Is an audit mandatory for DSP companies?

Yes. As a DDA-regulated business district, every company registered in Dubai Science Park must prepare and submit audited financial statements annually, regardless of size or activity.

When should audited financial statements be submitted for DSP companies?

Financial statements and the auditor’s report must be laid before members at the annual general meeting within six months of the financial year-end, with submission through the AXS portal within the same window.

Who can audit a DSP-registered company?

The audit must be conducted by an approved auditor appointed at the company’s annual general meeting, in line with DDA’s Private Companies Regulations.

Do research and biotechnology companies need special audit review?

Yes. Research-intensive companies often have R&D cost capitalisation, laboratory equipment depreciation, and regulatory approval-linked revenue that require careful treatment during the audit.

How does audit support ICV certification for DSP companies?

In Country Value certification applications require verified financial data, typically covering up to two years of audited financial statements, to assess Emirati talent employment and local investment levels.

Does audit support intellectual property and investor confidence for DSP companies?

Yes. Audited financial statements help demonstrate financial credibility to investors and partners, which is particularly relevant for DSP companies whose value is closely tied to intellectual property and research outcomes.

What happens during a DSP company liquidation audit?

A liquidation audit involves a thorough investigation of the company’s assets, liabilities and creditors, with the auditor providing a report that supports the formal wind-down or bankruptcy process overseen by the authority.

How long should DSP companies retain financial records?

DDA-regulated companies, including those in DSP, should retain financial statements and supporting records for at least eight years.

What documents are required for a DSP audit?

Commonly required documents include the trade licence, Memorandum and Articles of Association, ledgers, bank statements, research or grant contracts, equipment asset registers, payroll records, and VAT or corporate tax records where applicable.

Do you provide services beyond audit for DSP companies?

Yes. Farahat & Co. also provides accounting, VAT, corporate tax and related advisory services for Dubai Science Park companies and businesses across the UAE.
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