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MoE’s Laws and Regulations

Federal Law No (12) of 2014 regarding Reorganisation of Accounts Auditors Profession

Commercial Agency and Auditors Legislations
Federal Law No (12) of 2014 regarding Reorganisation of Accounts Auditors Profession
04 Jan 2017

This law addresses auditor registries and prerequisites for registration therein. It also identifies the functions and procedures of registration, the rights, obligations, accountability and discipline of auditors. Pursuant to the provisions of this law, it shall not be permissible for any natural or legal person to practice this profession in the UAE without being registered in the auditor’s registry at the Ministry of Economy. It is possible to register natural non-national persons provided that they fulfil the requirements prescribed by this law, which further identifies the requirements and prerequisites that must be fulfilled for establishing auditing firms in the UAE and registering these as practicing auditors. The law also clarifies the details of the crimes for which reconciliation is possible and others where reconciliation is not possible, in addition to pertinent penalties and penalisation.

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