Internal Audit Service UAE — What It Covers & Why It Matters

by Auditor A | May 28, 2026 | English Topics

An internal audit service in the UAE provides independent, risk-based evaluation of a company’s internal controls, financial processes, regulatory compliance, and operational effectiveness. Professional internal audit services help UAE companies identify...

Internal Audit Company UAE — How to Choose the Right Firm

by Auditor A | May 28, 2026 | English Topics

Selecting the right internal audit company in the UAE is a critical governance decision. The right firm brings licensed professional expertise, deep knowledge of UAE regulations (Commercial Companies Law, FTA requirements, AML/CFT), and a structured methodology that...

UAE Corporate Tax — Cash Basis of Accounting for Small Businesses in Dubai and Sharjah

by Auditor A | May 28, 2026 | English Topics

UAE Corporate Tax cash basis of accounting allows businesses earning Revenue not exceeding AED 3 million in a Tax Period to recognise income when received and expenditure when paid, under Article 2(1) of Ministerial Decision No. 114 of 2023. Once revenue exceeds AED 3...

UAE Corporate Tax for Non-Resident Companies — Permanent Establishment Taxable Income Rules

by Auditor A | May 28, 2026 | English Topics

Non-resident companies with a Permanent Establishment (PE) in the UAE are subject to Corporate Tax on income attributable to that PE under Articles 11 and 14 of Federal Decree-Law No. 47 of 2022. The PE is treated as a separate, independent entity from its foreign...

UAE Corporate Tax — Unrealised Gains and Losses: Realisation Basis Election for Dubai and Sharjah Businesses

by Auditor A | May 28, 2026 | English Topics

UAE Corporate Tax requires taxable persons to include unrealised gains and losses in Taxable Income unless the irrevocable realisation basis election is made under Article 20(3) of Federal Decree-Law No. 47 of 2022 and Article 8 of Ministerial Decision No. 134 of...