DAFZA Registration No. 0220

DAFZA Approved Auditors in Dubai

Athos Auditors LLC is an approved auditor for the Dubai Airport Freezone Authority (DAFZA), providing independent audit and financial reporting services for companies established in Dubai Airport Freezone.

Athos Auditors LLC is included in the official Dubai Airport Freezone List of Audit Firms under DAFZA Registration No. 0220. Our auditors support DAFZA companies with annual financial statement audits, IFRS reporting, accounting record reviews and audit requirements connected with UAE Corporate Tax and financial compliance.

Whether your DAFZA company is preparing its annual financial statements, completing its year-end audit or reviewing its financial records before Corporate Tax filing, our team manages the audit from initial document collection through testing, management queries and issuance of the independent auditor’s report.

Get DAFZA Audit Quote Speak to an Auditor
Athos Auditors LLC
Independent Audit and Assurance
Official DAFZA Listing
DAFZA Approved Audit Firm
Reg. No. 0220
Annual Financial Audit
IFRS Financial Reporting
Accounting Record Review
Corporate Tax Audit Support

Is an Annual Audit Mandatory for DAFZA Companies?

Yes. Dubai Airport Freezone states that all FZE and FZCO companies registered in DAFZ must conduct an annual audit of their financial statements using auditors approved by the authority.

DAFZA’s regulations also require companies to prepare financial accounts and have the relevant accounts examined and reported on by an auditor. The auditor is required to assess whether the accounts have been properly prepared and whether they provide a true and fair view of the company’s financial position and financial performance.

For this reason, DAFZA companies should not treat the annual audit as a year-end formality. Accounting records, supporting documentation, balances and financial statements should be prepared early enough for audit testing and resolution of outstanding matters.

DAFZA Audit Services in Dubai

Athos Auditors provides annual external audit services for companies operating within Dubai Airport Freezone. The audit is performed independently to obtain sufficient appropriate audit evidence and provide an opinion on the company’s financial statements.

01

Annual Financial Statement Audit

We audit the company’s annual financial statements and underlying accounting records, including the statement of financial position, statement of profit or loss, cash flow statement, changes in equity and accompanying financial statement notes.

The audit includes testing selected transactions and balances, reviewing accounting treatments and evaluating whether the financial statements are supported by appropriate accounting records and documentation.

02

IFRS Financial Statement Review

Our auditors review the presentation and accounting treatment applied within the financial statements against the applicable financial reporting framework.

This can include revenue recognition, receivables, payables, inventory, fixed assets, leases, provisions, foreign currency transactions, related-party balances and other material financial statement areas.

03

Accounting Records and Year-End Closing Review

Where required, we identify incomplete reconciliations, unsupported balances and accounting discrepancies that need to be addressed before the audit can be completed.

This is particularly useful for DAFZA businesses whose bookkeeping is managed internally or by an outsourced accounting provider.

04

Audit Support for UAE Corporate Tax

The financial statements used for Corporate Tax purposes should be consistent with the company’s accounting records and applicable UAE tax requirements.

Under Ministerial Decision No. 84 of 2025, a Qualifying Free Zone Person is required to prepare and maintain audited financial statements, while the decision also requires audited statements for taxable persons exceeding the prescribed AED 50 million revenue threshold.

For DAFZA companies seeking to meet the conditions of the Qualifying Free Zone Person regime, the annual financial audit should therefore be coordinated with the company’s Corporate Tax position rather than handled independently at year end.

Documents Required for a DAFZA Company Audit

To conduct the annual audit, the DAFZA-approved auditor will request financial records and supporting documents for the year under review. The exact requirements depend on the company’s activities and account balances, but the main audit documents normally include:

  • Valid DAFZA Trade Licence and company incorporation documents
  • Memorandum and Articles of Association, including amendments
  • Previous year’s audited financial statements
  • Final Trial Balance, General Ledger and draft financial statements
  • Bank statements, bank reconciliations and bank confirmation letters
  • Accounts receivable and accounts payable ageing schedules
  • Customer, supplier and related-party balance confirmations
  • Sales invoices, purchase invoices, credit notes and debit notes
  • Fixed Asset Register and depreciation schedule
  • Inventory records, year-end stock count and valuation, where applicable
  • Loan agreements, facility letters and financing schedules
  • Supporting schedules for accruals, prepayments, provisions and other material balances

Our DAFZA Audit Process

Audit Planning and Document Request

We confirm the financial year being audited, understand the company’s activities and accounting environment and issue the initial audit information request.

The scope, responsibilities, audit timetable and outstanding accounting requirements are discussed before detailed audit work begins.

Financial Statements and Accounting Review

Our team reviews the trial balance, general ledger, financial statements and supporting schedules to identify material balances, unusual movements and areas requiring detailed testing.

Any significant accounting issues identified at this stage are discussed with management.

Audit Testing and Evidence

We perform audit procedures on selected transactions, account balances and supporting documents.

The procedures performed depend on the identified risks and may include substantive testing, analytical procedures, confirmations, reconciliations and review of supporting documentation.

Management Queries and Finalisation

Outstanding audit queries and proposed adjustments are discussed with management.

Once the required audit evidence has been obtained and the financial statements have been finalised, we complete the audit and issue the independent auditor’s report.

DAFZA Approved Audit Firm in Dubai

If your company is registered with Dubai Airport Freezone and requires its annual financial statement audit, Athos Auditors LLC can manage the audit from planning and document review through financial statement testing and issuance of the independent auditor’s report.

Request DAFZA Audit Quote

Request a Consultation