DAFZA Approved Auditors
Listed on the DAFZ auditors list as FARHAT OFFICE & CO L.L.C, Reg# 0104.
DAFZA Approved Auditors for Dubai Airport Free Zone Companies
Farahat & Co. is a registered DAFZ audit firm, listed on the official Dubai Airport Freezone auditors list as FARHAT OFFICE & CO L.L.C, Reg# 0104. We carry out the annual audit every DAFZA company needs for licence renewal, and we have audited UAE mainland and free zone companies since 1985.
DAFZA audit: key facts
- Who needs it: every FZE, FZCO, PLC and branch in DAFZA, every year
- Who can do it: only a firm on the official DAFZ auditors list
- Standard: IFRS financial statements, audited and signed
- Deadline: generally within 3 months of year-end, so 31 March for a 31 December year-end
Services We Offer as DAFZA Approved Auditors
We audit every DAFZA licence type: trading, service, industrial, e-commerce and general trading. That covers first-year audits for new companies, annual statutory audits, audits supporting Qualifying Free Zone Person status for Corporate Tax, and special purpose audits that banks or investors ask for.
DAFZA Audit Requirements and Regulations
Legal basis
DAFZA was established under Law No. 2 of 1996, and the Dubai Airport Free Zone Authority was constituted under Law No. 25 of 2009. Companies are governed by the DAFZA Implementing Regulations 2021, in force since 14 March 2021. DAFZ requires every registered company to have its annual financial statements audited by an auditor it has approved. The statements are prepared under IFRS and must give a true and fair view.
Who must comply
FZE, FZCO, PLC and branches of foreign companies, across all licence types. A company holding DAFZA’s Dual Licence with the Dubai Department of Economy and Tourism has the same audit requirement. A DAFZA PLC has extra duties under the 2021 Regulations: it must appoint its auditors every year, prepare a directors’ report with a corporate governance report, and publish its annual report and accounts on its website.
Corporate Tax requirement
Under Ministerial Decision No. 84 of 2025, a free zone company claiming the 0% rate as a Qualifying Free Zone Person must prepare and keep audited financial statements, whatever its revenue. Any business with revenue above AED 50 million needs audited statements too. For most DAFZA companies, the free zone audit and the Corporate Tax audit requirement are met by the same audited statements.
What happens if the audit is late or missing
DAFZA links the audit to trade licence renewal. Without accepted audited statements, the renewal can be delayed or blocked. Banks that ask for current audited accounts may also hold facilities or account reviews. DAFZ’s 2026 Violations and Penalties list fines companies that submit incorrect or forged information: AED 10,000, 20,000 and 30,000 for repeat cases after a first warning.
DAFZA Audit Deadline, Process and Documents Required
DAFZA audit deadline
Audited financial statements are generally due within 3 months of the financial year-end and are checked again at licence renewal. For a 31 December year-end, plan for 31 March. DAFZ can update its procedures, so confirm your date with the Authority, and start the audit at least two months before it.
How to appoint a DAFZA auditor and complete the audit
- Check the audit firm on the latest DAFZ auditors list and ask for its current DAFZ certificate of registration.
- Pass a shareholder resolution appointing the auditor. Under the 2021 Regulations, FZCO and PLC auditors are appointed or approved by ordinary resolution.
- Sign the engagement letter and complete the auditor’s KYC checks.
- Close the books at year-end and prepare draft IFRS financial statements.
- The auditor tests your records and balances, agrees any adjustments with you, and issues the signed report.
- Submit the audited financial statements to DAFZA, with any supporting documents it asks for, before licence renewal.
Where DAFZA audits usually get delayed?
- Bank accounts not reconciled to the ledger at year-end
- Share capital in the accounts not matching the licence and Memorandum of Association
- Shareholder loans or related party balances with no agreement or confirmation
- Stock held in Dubai and abroad with no count at year-end
- The prior year’s audited figures not matching this year’s opening balances
If your books are behind, our backlog accounting team can bring them up to date before the audit starts.
What documents required for a DAFZA audit?
- Valid trade licence, Memorandum and Articles of Association
- Shareholder register and the resolution appointing the auditor
- Bank statements for the full year
- Trial balance and general ledger
- Sales, purchase, expense and payroll ledgers
- Fixed asset register with depreciation schedules
- VAT and Corporate Tax registration and returns, where applicable
- Supporting invoices, contracts and inventory records
DAFZA Approved Auditors List 2026: How to Check an Auditor
Update: Dubai Airport Freezone published a new approved auditors list on 28 October 2026. It names 212 audit firms that DAFZ allows to audit companies registered in the free zone. Any audit for a DAFZA licence renewal should be done by a firm on this current list.
DAFZ issues each update as a new PDF, and older lists from 2024 and early 2026 still online. A firm on an old list is not proof that it is approved today.
Download the official DAFZ auditors list (28 October 2026)
Before you appoint a DAFZA auditor, check these four things
- The date. The list cover should read 28-10-2026, or a later date if DAFZ has issued a newer one.
- The registered name. DAFZ lists firms by legal name, which can differ from the brand name.
- The registration number. This is the most reliable match. Ours is 0104.
- The certificate. Ask the firm for its current DAFZ certificate of registration.
Why Choose Farahat & Co. as Your DAFZA-Approved Auditor
- Auditing since 1985 for UAE mainland and free zone companies
- DAFZ registered (Reg# 0104) and a Ministry of Economy approved auditor
- Bank-accepted audit reports for facility and account reviews
- ISO 9001:2015 certified and a member of LEA Global, a network in 70+ countries
- One audit firm across zones: we also audit in DMCC, JAFZA, IFZA, Meydan, RAKEZ, the DDA zones and DIFC (non-regulated entities)
The audit is carried out independently. If you also need Corporate Tax or VAT support, our separate tax and VAT teams can help. See all free zone audit services.
About DAFZA: Free Zone Profile
Dubai Airport Freezone sits next to Dubai International Airport and is home to more than 3,400 registered businesses from over 20 sectors. Since 2021 it has been part of the Dubai Integrated Economic Zones Authority (DIEZ). It offers trading, service, industrial, e-commerce and general trading licences, plus a Dual Licence for operating on the Dubai mainland. Every one of these licence types carries the same annual audit requirement.
