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Who We Audit | Financial Audit Authority | UAE

What does the
Audit Universe
Consist of?

​​​​​​​Government Departments.

Government authorities and councils, including the authorities supervising special development zones and free zones.

Companies owned fully or partially (25% or more of the share capital) by the Government or by Government Related Entities (GREs).​​

Companies for which the Government guarantees a minimum profit.

Any enterprise or other entity assigned by the Ruler or the Chairman.​

​

Public agencies and corporations.

Any other Government related entity.​​

The Authority, at its discretion, may audit companies in which the Government or Government Related Entities (GREs) hold less than twenty-five percent (25%) of the share capital.​​

Entities which receive financial subsidies from the Government.

Other entities or enterprises required to be audited pursuant to the legislation regulating these entities and enterprises.

Who else?

Any entity identified by the Authority to be involved in financial and administrative violations committed within any of its Auditees, in which case, the Authority’s audit will be limited to such violations and in accordance with the legislation in force in the Emirate.​

Audit Sectors