Free zone audit deadlines are shorter than the corporate tax deadline. JAFZA and DAFZA want audited statements within 90 days of the year end, DMCC within 180 days and RAKEZ within six months. The corporate tax return follows at nine months, so the audit sets the timetable for the whole year end.
Which zones have a 90-day deadline?
JAFZA, where audited statements are uploaded through Dubai Trade within 90 days (JCA Audit), and DAFZA, where FZEs and FZCOs upload the audit and summary sheet within 90 days (Bestax). For a December year end, that is the end of March.
Which zones allow about six months?
DMCC, at 180 days through the Member Portal (MBG), and RAKEZ, at six months with an AED 2,500 penalty for late filing (Audit Firms Dubai).
How does the tax return fit in?
The corporate tax return is due nine months after the year end, and Qualifying Free Zone Persons must have audited statements behind it (Ministerial Decision No. 82 of 2023). Plan the audit for the zone deadline and the tax return becomes a three-month follow-on rather than a second scramble.
How do you meet a 90-day deadline?
Do the interim work before year end, count stock on the last day, send bank and customer confirmations in the first week, and close the books within 30 days. The rest of the window is then the audit itself rather than waiting for information.
A 90-day audit calendar that works
| When | What |
|---|---|
| November | Agree scope and fee; interim testing |
| 31 December | Stock count; cut-off documents |
| First week of January | Bank and customer confirmations sent |
| By 31 January | Books closed, trial balance to the auditor |
| February | Fieldwork and draft statements |
| By end of March | Signed report uploaded to the zone |
What usually causes a late filing
Bank confirmations that take weeks, related-party balances that do not agree between group companies, a missing stock count, and directors who are travelling when the statements need signing. None of these are audit problems; they are scheduling problems, and they can be solved in December.
Frequently asked questions
What happens if a free zone audit is late?
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Fines and, in several zones, problems renewing the licence.
Can I get an extension?
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Some zones grant one if it is requested before the deadline.
Do all zones accept any auditor?
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No. Use an auditor on the zone's approved list.
Does the zone accept a draft while the audit finishes?
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Generally no. Zones expect the signed report and their summary sheet.
Sources
- JAFZA audit requirements: everything businesses need to know — JCA Audit. Checked 17 October 2026.
- DAFZA approved auditors and audit filing requirements — Bestax Chartered Accountants. Checked 17 October 2026.
- Requirement for submitting financial statements to the DMCC Authority — MBG Corporate Services. Checked 17 October 2026.
- RAKEZ audit requirements and approved auditors — Audit Firms Dubai. Checked 17 October 2026.
- Ministerial Decision No. 82 of 2023 on audited financial statements (revenue above AED 50 million and Qualifying Free Zone Persons) — UAE Ministry of Finance. Checked 16 October 2026.