Choosing an accountant in the UAE: licence, scope, price and the questions to ask

In the UAE, "accountant" covers three different roles. A bookkeeper records transactions, reconciles the bank and produces monthly management accounts. A tax agent registers you with the Federal Tax Authority (FTA), advises on Corporate Tax and VAT and files returns on your behalf. An auditor examines your financial statements and signs an opinion.

The roles overlap in small firms, but the licences do not. A bookkeeping licence from the emirate's economic department (the Department of Economy and Tourism, DET, in Dubai) does not let a firm sign an audit. An audit signature requires an auditor licensed by the Ministry of Economy, and the FTA keeps its own register of tax agents.

Before you compare prices, decide which of the three you need. A new company usually starts with a bookkeeper and a tax registration, adds a tax agent when the first returns approach and calls an auditor only when a free zone or a lender requires it.

Start with the firm's trade licence, and read the activity line. Look for accounting and bookkeeping, or auditing, depending on the work. Our guide to verifying a trade licence shows how to check the number.

For tax work, ask whether the firm has FTA-registered tax agents and ask for the agent's name. You can check the FTA's list of registered tax agents on its website. A firm that offers to file your VAT return with a login you share, without being a registered tax agent, leaves you exposed if anything is filed wrongly.

For an audit, ask for the auditor's licence from the Ministry of Economy and check that the firm is on the list of licensed auditors.

A freelancer-run bookkeeping service suits a company with fewer than 50 transactions a month, and costs less. A mid-sized firm suits a company with a few hundred transactions, VAT filings and payroll, with several people who can cover each other during leave.

A large international firm suits a group or a business with audit and transfer pricing needs. For a small company it is usually more expensive than needed, and the partners may not attend your file.

Ask who will actually work on your books. A firm that sells with a partner and delivers with a junior is normal, but you should meet the junior and know who reviews their work. Ask what software they use. Cloud tools such as Zoho Books, QuickBooks and Xero let you see your numbers live.

As of October 2026, small companies typically pay the following in Dubai; in the other emirates costs are often similar or somewhat lower:

• Bookkeeping: AED 500 to 2,000 a month, depending on transaction volume
• Quarterly VAT return: AED 300 to 1,000
• VAT registration: AED 500 to 1,500
• Corporate Tax registration: AED 500 to 1,500
• Annual financial statements or a Corporate Tax return: AED 2,000 to 6,000
• Audit for a small company: AED 3,000 to 10,000

Prices climb with transaction volume, number of bank accounts, foreign currency, payroll and the state of your records. A messy year of receipts in a shoebox is priced as cleanup work.

Fixed monthly fees are easier to budget than hourly billing. Ask what the fee covers and what is billed on top: extra transactions, catch-up work, FTA correspondence and visits.

1. Is the firm licensed for accounting, tax or audit, and can I see the licence?
2. Who is the registered tax agent, and will they sign my returns?
3. Who works on my books, and who reviews their work?
4. Which software do you use, and will I have direct access?
5. What exactly does the monthly fee cover?
6. How do you handle the deadline calendar for VAT, Corporate Tax and licence renewal?
7. What happens if the FTA writes to us with a query?
8. How quickly do you reply to messages on a working day?
9. How do I get my records back if I leave?
10. Can I speak to a client of a similar size?

A firm that answers all ten calmly and in writing is likely to run your books the same way.

Be careful with a firm that quotes far below the market, that cannot name its tax agent, that asks for your EmaraTax password rather than registering as your agent, or that promises to "reduce" your tax by methods it will not put in writing.

Your books are yours, and you are entitled to a copy of the ledger, the invoices and the filed returns.

A firm that never raises a question about your invoices is not checking them. A good accountant asks you what a payment was for.

Ask the accountant to explain in writing what happened and what it will cost. A late VAT return carries fixed penalties set by the Federal Tax Authority (current amounts at tax.gov.ae). Ask who pays the penalty if the error was theirs. Many engagement letters say the firm is liable only for fees, so read yours before a problem arises.

You can file a voluntary disclosure or a correction on EmaraTax for most errors, which is cheaper than waiting for an FTA review. Ask for a copy of what was filed.

If the firm refuses to cooperate, collect the engagement letter, invoices and messages and take the matter to the consumer protection channel of the emirate's economic department (DET in Dubai), or to a lawyer if the amount justifies it.