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What you need to know now
DMCC’s submission guideline updated in April 2025 states that audited financial statements and the signed summary sheet are submitted within six months after the financial year-end. Confirm any later authority notice for your reporting period.
- Use six calendar months rather than assuming 180 days is always the same date.
- Allow time for audit adjustments, management approval and the auditor’s signed summary.
- Confirm that the appointed audit firm remains eligible.
Calculate the filing timetable from the year-end
Use the company’s actual financial year-end as the starting point, then check the current DMCC submission instructions and any applicable notice. The current guideline identified for this page uses six months after the year-end. That is a calendar-month expression, so it should not automatically be replaced by a count of 180 days. Record the confirmed date in the company’s reporting calendar and identify who is responsible for checking whether a later authority communication changes it.
Work backwards through the audit dependencies
The submission date is the end of a process rather than the date on which preparation should begin. Plan milestones for closing the ledger, resolving reconciliations, supplying the audit schedules, answering questions and approving adjustments. Ask the auditor which information is needed early, including any procedure that depends on a reporting-date event. Allow time for management review and signatures. If a key balance is unresolved, escalate it while there is still time to obtain evidence or correct the records.
Check the complete package before uploading
Confirm that the company name, reporting period and key details agree across the signed financial statements, auditor’s report, required summary sheet and portal application. Use the current authority forms rather than an old template saved without a date. Check that the correct authorised documents have been signed and that the uploaded copies are readable. A submission checklist should show who reviewed the package and where the final files are stored, making it easier to answer a later authority query.
Monitor the result and maintain the next cycle
After filing, keep the acknowledgement and check the status in the designated channel. Record any request for correction or additional information and assign it to a named person. Once the period is complete, review what caused delay and improve the recurring close process. Separate the authority audit calendar from tax registration and return calendars, even where some records support both. This helps avoid assuming that completion of the audit submission also confirms completion of every other reporting obligation.
YOUR NEXT STEPS
A practical way forward
- 01
Step 1
Confirm the financial year-end and portal deadline.
- 02
Step 2
Complete the audit and obtain the required signatures.
- 03
Step 3
Upload the statements and summary, then save the submission receipt.
CLEAR ANSWERS
Frequently asked questions
Is six months exactly 180 days?
No. Calculate the calendar-month deadline and check the authority’s instructions.
Is the tax return deadline the same?
Do not combine the calendars. Authority financial-statement filing and tax-return filing are separate obligations.
Earlier article & background First published 28 March 2020 · retained for context
This earlier article is preserved for context. Its rates, deadlines, approvals and announcements may have been superseded. Use the current guidance and official references on this page for your next step.
DMCC Audit Deadline is now 180 days
The deadline for the submission of audited financial statements to DMCC is now 180 days from the end of the entity’s financial year.
DMCC Audit deadline 2020: DMCC extended the Audited Financial Statement (AFS) deadline from 90 days (3 months) to 180 days (6 months) after the end of the financial year of the company. The announcements Published on 23/03/2020
As stipulated in Article 71.3 of the new DMCC Company Regulations implemented on 2 January 2020, the accounts for that period must be:
- prepared and approved by the Directors;
- examined and reported on by an auditor approved by DMCCA; and
- laid before a General Meeting for discussion and, if thought fit, approved by its Shareholders together with a copy of the auditor’s report
Do you have any questions?
Call us : +971 50 3244029 | Mail: info@saifaudit.com
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Official sources & further reading
Source checks support this general guide. Your treatment depends on the facts, tax period and applicable legislation.
