UAE Corporate Tax Audit Readiness: Records, Reconciliations and FTA Review Checklist for Dubai Businesses

Dubai businesses must prepare more than a Corporate Tax return for an FTA review. They must show where their reported figures came from. Each important amount should match accounting records and supporting documents.

UAE Corporate Tax law generally requires businesses to keep relevant records for seven years after the end of the relevant tax period, subject to applicable rules.

Corporate Tax Audit Readiness Checklist for Dubai Businesses

Use this checklist to review six important compliance areas. Assign an owner and keep evidence for every completed item.

Audit Readiness Checklist

0 of 6 complete

Registration and filing Verify Corporate Tax registration, tax periods, filed returns, payments and applicable elections. Financial records Confirm financial statements, trial balances, ledgers, bank reconciliations and transaction evidence. Tax reconciliations Trace accounting profit to taxable income and match computations with filed returns. Technical tax positions Review deductions, exemptions, reliefs, related party transactions and free zone conditions. Document retention Check retention periods, archive integrity, access permissions and document retrieval. Governance and response Assign owners, maintain an exception register and establish an FTA response procedure.

Completion supports an internal review. It does not guarantee compliance or an FTA audit outcome.

How to Complete a Corporate Tax Audit Readiness Review in 30 Days

A structured review helps finance teams manage preparation without missing important records.

Phase	Main activities	Deliverable
Days 1 to 5	Confirm entity scope, filings, records and owners.	Evidence inventory
Days 6 to 12	Reconcile accounting records, statements and returns.	Reconciliation workpapers
Days 13 to 20	Review tax adjustments, reliefs and related party positions.	Risk and exception register
Days 21 to 26	Investigate errors and complete necessary corrections.	Remediation file
Days 27 to 30	Review evidence, obtain approvals and test retrieval.	Readiness report

Request a Corporate Tax Audit Readiness Assessment in Dubai

Assurance Corps provides accounting, auditing and tax advisory services for UAE businesses. Contact the team to discuss your audit readiness requirements and confirm the assessment scope and deliverables.

Businesses seeking audit and assurance services Dubai can also discuss financial statement requirements. A financial statement audit remains separate from an FTA Corporate Tax audit.