CARF UAE: Understanding the Crypto-Asset Reporting Framework and Its Impact on Virtual Asset Businesses

Overview of UAE cryptocurrency regulations and CARF reporting requirements 2027

1. What Is CARF (Crypto-Asset Reporting Framework)?

CARF (Crypto-Asset Reporting Framework) is an OECD-developed global standard for the automatic exchange of information on crypto-assets between jurisdictions to enhance tax transparency.

The UAE’s Ministry of Finance has signed the Multilateral Competent Authority Agreement (MCAA) under CARF, with implementation set for 2027 and first reporting in 2028.

2. Why is the UAE implementing CARF?

The goal is to increase global transparency, ensure tax compliance, and regulate virtual asset activities—supporting the UAE’s reputation as a responsible financial hub.

3.Who Must Comply with CARF in the UAE?

All Reporting Crypto-Asset Service Providers (RCASPs) — including exchanges, custodians, brokers, wallet providers, and even some DeFi platforms operating in or from the UAE.

4. What Information Will Be Reported Under CARF?

  • Customer identification details (including tax residency)
  • Transaction types and values
  • Crypto-asset balances
  • Jurisdictional nexus (where the business operates or manages activities)

5. UAE-Specific Focus Areas and Regulatory Alignment

  • Clarity on DeFi and NFT reporting rules
  • Alignment with VARA and FTA frameworks
  • Treatment of Free Zone and offshore entities
  • Integration with AML/KYC and data privacy laws

6. When and How Will CARF Reporting Take Place?

  • Proposed annual deadline: 30 June (data for the previous year)
  • Reports will be submitted via a standardized XML format for exchange between tax authorities.
  • UAE may allow flexibility or a later date (e.g., 31 August) for free zone entities.

7. Due-Diligence Obligations for RCASPs must:

  • Identify and verify customers’ tax residency
  • Obtain self-certifications and monitor changes in circumstances
  • Apply controls for individuals and entities, including beneficial owners

8. CARF Compliance Challenges and Penalties in the UAE

CARF penalties may align with Common Reporting Standard (CRS) penalties — creating proportionality challenges for smaller RCASPs.

A tiered penalty structure and grace periods are recommended to ensure fairness.

9. What Companies Need to Do to Ensure CARF Compliance

  • Initial implementation
  • Annual compliance including system upgrades, training and policy updates and integration

10. How the UAE Ministry of Finance Plans to Support Implementation

  • Issue UAE-specific CARF guidance and FAQs
  • Develop a centralized reporting portal
  • Conduct training workshops and pilot programs
  • Establish a CARF Implementation Taskforce with regulators, VARA, and industry experts

 11. How Affiniax Partners Can Help Your Business Prepare for CARF

CARF will transform how UAE crypto businesses report customer and transaction data. Early preparation, robust AML/KYC alignment, and system automation are crucial for regulatory readiness by 2027. Affiniax Partners, leading financial and crypto consultants in Dubai, can assist companies with CARF rollout.

Proof of Reserve (PoR) Audit – Strengthening Transparency & Trust in Crypto

Proof of Reserve (PoR) Audit in Dubai

What Is Proof of Reserve (PoR) and Why It Matters

Proof of Reserve (PoR) is an independent verification process that allows a crypto exchange or custodian to prove it holds customer assets in full. Instead of simply saying “your funds are safe,” PoR uses cryptographic methods and audit procedures to confirm that all client balances are backed 1:1 with real assets.

Why is it important?

The collapse of several global exchanges exposed the risks of poor transparency and under-collateralized operations, leading to massive investor losses.

PoR helps restore trust by proving that:

  • Every client token, dirham, or dollar is fully backed.
  • The exchange is not operating on a fractional basis.
  • Customers and regulators can rely on independent evidence of solvency.

The Role of PoR in Dubai’s VARA Compliance Framework

Dubai’s Virtual Assets Regulatory Authority (VARA) has established one of the most advanced global frameworks for digital assets. Licensed Virtual Asset Service Providers (VASPs) must ensure:

  • Transparency of holdings
  • Segregation of client assets from company funds
  • Independent validation of reserves

PoR is an effective mechanism for VASPs to demonstrate compliance, enhance investor confidence, and minimize regulatory risks.

How Proof of Reserve (PoR) Audits Work

  • Blockchain verification: Cryptographic proofs (Merkle Trees) confirm customer balances match on-chain reserves.
  • Wallet validation: Checking ownership and balances of wallets.
  • Independent audit review: Matching liabilities against actual holdings.

Benefits of PoR Audits for Crypto Exchanges and Investors

For VASPs:

  • Strengthens VARA compliance
  • Builds reputation and credibility
  • Reduces regulatory risks

For Investors:

  • Assurance that assets are safe
  • Greater trust and loyalty
  • Encourages adoption of crypto services in the UAE

Affiniax Partners’ Expertise in Proof of Reserve Audits

We help VASPs and crypto businesses with tailored PoR solutions under VARA requirements:

  • Independent attestation of reserves vs liabilities
  • Cryptographic testing for blockchain validation
  • Regulatory compliance review
  • Custom reporting for regulators, clients & stakeholders
  • Ongoing monitoring for continuous assurance

Partner With a Trusted Crypto Auditor in Dubai – Affiniax

In today’s fast-evolving digital asset space, you need more than an auditor — you need trusted advisors like Affiniax. Our Risk Advisory practice combines crypto audit expertise, regulatory knowledge, and advanced blockchain techniques to deliver Proof of Reserve audits that are credible, compliant, and confidence-inspiring.

Corporate Governance in The UAE – What it is and Why it Matters

Corporate Governance in The UAE – What it is and Why it Matters

Corporate governance is about how a company is run and controlled. It sets out the rules, responsibilities, and decision-making framework between owners (shareholders), the board of directors, management, and other stakeholders.

Why Corporate Governance Matters?

  • Trust and Confidence: Good governance makes investors, regulators, and customers feel secure.
  • Better Risk Control: Helps reduce financial, operational, and reputational risks.
  • Sustainable Growth: Ensures the business is managed responsibly and with a long-term view.
  • Regulatory Compliance: Keeps the company aligned with UAE laws and global governance standards, avoiding penalties and damage to reputation.

Good Corporate Governance – Doing Business the Right Way

Good governance goes beyond following rules. It’s about running a company with transparency, fairness, and accountability at every level.

How to Build Ethical Business Practices:

  • Define Roles Clearly: Make sure the board, committees, and management have well-defined responsibilities.
  • Set a Code of Conduct: Encourage integrity, prevent bribery, and address conflicts of interest.
  • Risk and Compliance Checks: Keep an updated risk register and conduct regular internal audits.
  • Delegation of Authority: Set clear approval limits so decision-making is accountable, and misuse of power is avoided.
  • Board Performance: Review how the board functions, including its diversity, decision-making, and effectiveness.
  • Transparency: Share timely and accurate financial as well as non-financial information with stakeholders.
  • Sustainability & ESG: Build strategies that reflect environmental, social, and governance (ESG) priorities.

Our Corporate Governance Approach for UAE Businesses

  • Steering a Governance Maturity Assessment to benchmark current practices against regulatory requirements and global best practices.
  • Preparing a Comprehensive Risk Register, categorizing and assessing all material risks across operational, financial, compliance, and strategic areas.
  • Developing a formal Delegation of Authority (DoA) Policy and Matrix, ensuring clarity around approval levels, responsibilities, and segregation of duties across all departments.
  • Drafting and implementing Board and Committee Charters aligned with applicable regulations and corporate governance standards
  • Forming and embedding a Code of Conduct, Conflict of Interest Policy, and Whistleblower Mechanism, fostering a culture of transparency and ethical behaviour.
  • Establishing a framework for conducting Regular Board and Executive Evaluations, ensuring continuous improvement in leadership effectiveness.

Affiniax as Your Governance Partner

  • Achieved full compliance with applicable Regulatory Corporate Governance Standards — improving readiness for regulatory reviews and audits.
  • Strengthened Risk Oversight and Accountability, supported by a comprehensive and dynamic risk register.
  • Fostered transparent and well-controlled Decision-Making through the robust DoA framework and clearly defined Board and management roles.
  • Enhanced organizational reputation, building Trust among Investors, Regulators, and other key Stakeholders.
  • Laid the foundation for Sustainable Corporate Performance and Governance Excellence — positioning the company for future growth.

Affiniax Partners can guide you with corporate governance strategy, for building  trust, reducing risks, ensuring compliance. Contact us to learn more.

5 Common Audit Issues Faced by UAE Free Zone Companies

Discover 5 common audit issues faced by UAE free zone companies with Affiniax Partners Dubai.

For businesses operating in UAE free zones, the annual audit is more than just a compliance requirement, it’s a key step in maintaining financial transparency and credibility. Free zone authorities now place strong emphasis on accurate and timely financial audits, and companies that fall short risk penalties, delays in license renewals, or even reputational damage.

As one of the leading audit firms in Dubai, we often see recurring issues during the audit process. Below are the five most common challenges UAE free zone companies face, along with practical steps to avoid them.

1. Incomplete or Disorganized Records

A frequent issue among SMEs and startups is weak record-keeping. Without proper documentation—such as invoices, receipts, contracts, and payroll records—auditors cannot verify transactions. This not only complicates the external audit process but can also create compliance risks.

How to avoid it: Use a reliable accounting system, keep records updated in real time, and carry out periodic reviews. A strong internal process makes audit & assurance smoother and faster.

2. Non-Compliance with IFRS Standards

Free zone companies are required to prepare financial statements in line with International Financial Reporting Standards (IFRS). However, many businesses prepare accounts using local shortcuts or outdated practices, leading to adjustments and delays during the compliance audit.

How to avoid it: Hire qualified accountants or outsource to professional auditing and accounting services in Dubai. Regular interim reviews help ensure IFRS compliance before the final audit.

3. Misclassification of Expenses and Revenues

A common error is misreporting financial data—for example, booking capital purchases as expenses or recognizing income too early. These mistakes can distort financial performance and raise red flags during both external audits and forensic audits if irregularities are suspected.

How to avoid it: Invest in staff training or partner with an experienced audit and compliance consulting firm to ensure accurate classification.

4. Unreconciled Bank Accounts and Balances

Bank reconciliations are one of the first checks during any audit & assurance engagement. Unreconciled accounts create discrepancies between reported balances and actual cash, undermining financial reliability.

How to avoid it: Conduct monthly reconciliations and resolve variances immediately. This simple step strengthens internal control and reduces audit issues.

5. Late Submission of Audit Reports

Every UAE free zone sets strict deadlines for submitting audited financial statements. Missing these deadlines can result in fines, non-renewal of trade licenses, or compliance warnings. Often, delays stem from companies starting the audit too late or providing incomplete data.

How to avoid it: Begin audit preparations well in advance. Engaging a trusted audit firm in Dubai ensures timely reporting and avoids penalties.

Why Do These Audit Issues Matter?

Whether it’s a compliance audit, external audit, or forensic audit, the process is not only about meeting free zone regulations, it’s also about building trust with investors, banks, and business partners. By proactively addressing these common issues, companies can avoid unnecessary stress, ensure smooth audits, and demonstrate strong financial governance.

At Affiniax Partners, our team specializes in audit & assurance, risk management compliance, and outsourced accounting services tailored to the needs of UAE free zone companies. With expert guidance, you can transform the audit process into a value-adding exercise rather than just a regulatory hurdle.

If your free zone company is due for an audit, contact us today. Our team of experienced auditors in Dubai will help you stay compliant, save time, and strengthen your financial foundation.

Ministerial Decision No. 84 of 2025: A Comprehensive Analysis of Enhanced Financial Reporting Requirements for UAE Corporate Tax

Navigating UAE Corporate Tax- MD 84/2025 Financial Reporting Updates

Ministerial Decision No. 84 of 2025, issued by the UAE Ministry of Finance on March 25, 2025, marks a significant update to the financial reporting and audit requirements under the UAE Corporate Tax regime. Effective for tax periods commencing on or after January 1, 2025, this decision repeals and replaces Ministerial Decision No. 82 of 2023, reinforcing the UAE’s commitment to robust financial transparency and alignment with global tax practices.

Here’s a summary of its key provisions and implications:

1. Mandatory Audited Financial Statements

  • Individual Taxable Persons (not part of a Tax Group): Must prepare and maintain audited financial statements if their annual revenue exceeds AED 50 million during the relevant Tax Period.
  • Qualifying Free Zone Persons (QFZPs): All QFZPs are now universally required to prepare and maintain audited financial statements, regardless of their revenue, to maintain their preferential 0% Corporate Tax rate.
  • Tax Groups: All Tax Groups are now explicitly mandated to prepare and maintain audited special purpose financial statements for Corporate Tax purposes. This removes the previous AED 50 million consolidated revenue threshold for Tax Groups. The decision indicates that the form, procedures, and rules for these statements will be specified by the Federal Tax Authority (FTA).

2. Mandatory IFRS Adoption (Context from MD 114/2023)

  • While not solely introduced by MD 84/2025, this decision operates within the broader context established by Ministerial Decision No. 114 of 2023. All financial statements used for Corporate Tax purposes, including those subject to audit, must be prepared in full compliance with International Financial Reporting Standards (IFRS). Taxable Persons with revenue not exceeding AED 50 million may apply IFRS for Small and Medium-sized Entities (IFRS for SMEs). Cash basis accounting is permitted only if revenue does not exceed AED 3 million, or in exceptional circumstances with FTA approval.

3. Expanded Audit Scope

  • The decision broadens the scope of mandatory audits, particularly by removing the revenue threshold for Tax Groups and reiterating the requirement for all QFZPs, leading to an increased demand for statutory audit services across more entities.

4. Stricter Record Retention

  • All financial records, including statements, ledgers, invoices, and supporting documents, must be retained for at least seven years and be readily accessible to the FTA upon request.

5. New Requirements for Free Zone Distributors

  • QFZPs engaged in the activity of distribution of goods or materials in or from a Designated Zone will be subject to additional procedures to be prescribed by the FTA.

6. Non-Resident Audit Threshold Clarification

  • For Non-Resident Persons, only revenue derived through a UAE Permanent Establishment and/or nexus in the UAE will be taken into account when calculating the AED 50 million audit threshold.

7. Direct Corporate Tax Impact

  • High-quality, timely audited financial statements are no longer merely a compliance exercise but are directly integrated into Corporate Tax calculations and preferential tax status eligibility (such as QFZP status). They are now a strategic necessity for tax compliance and optimization.

Status of Further Guidance: As of July 2, 2025, the anticipated detailed guidance from the Federal Tax Authority on the “form, procedures, and rules” for audited special purpose financial statements for Tax Groups, and “additional procedures” for Free Zone Distributors, has not yet been publicly released. Businesses should actively monitor official FTA announcements for these forthcoming details.

This Ministerial Decision underscores the UAE’s commitment to enhancing financial transparency, streamlining tax administration, and aligning its corporate tax framework with international best practices.

For more information on how Affiniax can ensure your compliance to Ministerial Decision No. 84 of 2025, contact us at mail@affiniax.com.

Internal Control Over Financial Reporting (ICOFR) Audit – Case Study

ICOFR audit of a company's internal controls that are designed to ensure the reliability and accuracy of its financial statements.

The Issue

A diversified group was facing repeated statutory audit qualifications and delays in financial closing due to:

  • Weak controls over revenue recognition and accruals
  • Lack of documentation and audit trail for journal entries and adjustments
  • Inconsistent application of accounting policies across business units
  • Limited understanding of financial control responsibilities among process owners
  • Absence of a formal ICOFR framework and control testing mechanism
  • This resulted in high compliance risk, investor concerns, and challenges in obtaining clean audit opinions.

Affiniax Approach

Our approach included:

  • Conducted process walkthroughs across key financial areas: revenue, receivables, procurement, payables, fixed assets, payroll, and financial close.
  • Mapped end-to-end process flows and identified risk and control points.
  • Developed a risk control matrix (RCM) covering entity-level and process-level controls.
  • Identified and documented manual and automated controls, and defined roles/responsibilities for control ownership.
  • Designed control testing procedures, sampling techniques, and control effectiveness assessments.
  • Provided remediation plans for design or operating effectiveness failures (e.g., lack of documentation, inadequate review mechanisms).
  • Conducted training workshops for control owners and finance teams on internal control awareness and documentation best practices.

Impact Delivered

  • Established a centralized ICOFR framework and repository of controls, improving consistency across all units.
  • Enabled timely and accurate financial reporting through effective risk mitigation and error prevention.
  • Reduced reliance on manual journal entries by identifying system-based controls and automations.
  • Supported external audit readiness with detailed control documentation, evidence, and walkthrough packs.
  • Enhanced control culture and ownership across departments, enabling smoother financial close processes.
  • Positioned the company to achieve clean audit reports, enhancing investor confidence and governance image.

To learn more about how Affiniax can help you, please contact us at mail@affiniax.com.

Unlocking Business Potential with External Auditing

Value-of-external-auditing-01.jpg

External auditing plays a pivotal role in enhancing a business’s value, offering numerous benefits that contribute to its stability, reputation, and operational efficiency. By conducting thorough and independent evaluations, external audits provide crucial insights that can transform a company’s trajectory toward sustainable success.

An external audit adds significant value to a business in several ways:

  1. Enhancing Financial Reporting Integrity:
    External audits ensure the accuracy and reliability of financial statements by independently verifying the information presented. This inserts confidence in stakeholders, including investors, lenders, and regulators, and helps maintain transparency and accountability in financial reporting.
  2. Identifying Weaknesses in Internal Controls:
    Through the audit process, external auditors assess the effectiveness of an organisation’s internal controls over financial reporting. By identifying weaknesses or deficiencies in these controls, auditors provide valuable insights that management can use to strengthen controls and mitigate risks of fraud or error.
  3. Detecting and Preventing Fraud:
    External auditors are trained to detect fraud indicators while examining financial statements and supporting documentation. By uncovering irregularities or inconsistencies, auditors help deter fraudulent activities and protect the organisation’s assets and reputation.
  4. Improving Operational Efficiency:
    The audit process often involves a review of business processes and procedures. Auditors may identify opportunities for streamlining operations, reducing costs, or improving efficiency, which can ultimately enhance the organisation’s overall performance and competitiveness.
  5. Facilitating Compliance with Regulations:
    External auditors ensure that the organisation complies with relevant laws, regulations, and accounting standards. By staying abreast of regulatory changes and requirements, auditors help mitigate the risk of non-compliance penalties and legal consequences, thereby safeguarding the organisation’s reputation and financial well-being.
  6. Providing Valuable Insights and Recommendations:
    External auditors offer valuable insights and recommendations based on their observations and findings during the audit process. These insights may include best practices, industry benchmarks, or areas for improvement, which management can leverage to make informed decisions and drive strategic initiatives.
  7. Enhancing Stakeholder Confidence:
    External audits enhance stakeholder confidence and trust by providing an independent and objective assessment of the organisation’s financial performance and operations. This can lead to stronger relationships with investors, creditors, customers, and other stakeholders, fostering long-term partnerships and facilitating access to capital.

Overall, the rigorous and systematic approach of external audits adds value to the business by promoting transparency, accountability, and sound governance practices, essential for sustainable growth and success in today’s competitive business environment.

Affiniax specialises in providing external audit services in the UAE and GCC. Get in touch with our experts to learn more.

Soft Close Audit

Soft Close Audit

Preparation and finalization of management accounts for getting ready and reconciling the supporting schedules, while the audit is being conducted, may result in delays in meeting the deadline to deliver the audited financial statements promptly, and further distract and pile up the day-to-day operational tasks of the company’s management.

Having a comprehensive audit strategy and adopting best practices by the companies throughout the year can help everyone relax when the audit team arrives.

One of the practices is to plan and conduct a soft close audit, to review, verify and confirm the books of accounts, supporting schedules and related information are up-to-date, further, these will be ready and available to consolidate the subsequent period transactions (until the FY end) at the time of the year-end audit.

The soft close audit is the practice wherein the external auditors majorly focus on verifying historical transactions up to the cut-off date e.g. 10-month soft close audit (Oct 31). The auditors generally perform the test of the internal controls along with supporting samples, performing or/and planning a detailed walkthrough on the material and complex transactions during the soft-close to facilitate his year-end audit work.

This helps him to identify material discrepancies in the books of accounts, if any, beforehand to discuss with the management and ensure a timely conclusion of the audit post-year-end.

Soft Close Audit provides an opportunity for the management to plan and prepare the following points:

  • Closing Checklist: Will be performed to ensure that all month-end processes are completed, and all journal entries are posted. If there is no checklist to follow, quarterly and annual entries may be overlooked.
  • Document Verification: Management should not be scrambling at the hard close audit stage to find documentation for the auditors, e.g. if the Verification of documents and related agreements are required, like debt agreements, leasing arrangements, and contracts with major customers and vendors could be identified at the soft close audit stage to arrange them at time of the year- end audit.
  • Internal Controls: Soft close audit provides enough time to plan and conduct a test of controls to the external auditors to verify, whether these controls are effective, efficient, and up to the standards.
  • New Accounting Standards: Helps external auditors and management to reconcile the applicable interpretation (if any) of the newly introduced standards, changes, or amendments before closing and reporting the books of accounts for internal review purposes.
    To give awareness of new accounting pronouncements and modifications to existing pronouncements continually being introduced. It’s important to pay attention to the effective dates, and you should start on them earlier than you expect since they usually require more work.
  • Non-Recurring Transactions: If there are non-recurring transactions like the sale of property, acquisition, significant leases, a new incentive plan for management, a new line of business with a unique revenue stream, a change in debt, etc. Reach out early to soft close the audit, as it will take time for discussion and reach out to a consensus.
  • Balance Sheet Reconciliations: Balance sheet reconciliation at the soft close is audited to find any discrepancies, and fix processes throughout the year. For example, old outstanding checks on the bank reconciliation can be a sign of lost or duplicate checks.
  • Revenue Testing: To ensure accurate recording of revenue, having a process to verify that all shipments or services are billed promptly.
  • Expense Testing: A review of repair and maintenance can give an indication of impairment and identify the items that should have been capitalized as fixed assets.

Written by Raheel Tamimi, Mian Muhammad Azeem and Mufaddal Shabbir

Affiniax Partners collaborates with Pagero for KSA Compliance

Saudi Arabia Business Advisors

Affiniax Partners is very pleased to announce it has collaborated with Pagero, a digital solution company with 20+ offices worldwide that has dedicated itself to the success of multiple conglomerates since its founding in 2009. Pagero is offering support to companies through the digitalisation of the accounts receivable and payables process; and distribution of electronic invoices in line with their ERP system. It provides access to an open, global, cloud-based network that makes on-boarding, connecting and compliance effortless.

The e-invoicing mandate in the Kingdom of Saudi Arabia, implemented from December 4 th 2021 (Phase 1), means that each invoice issued by the resident taxable person in KSA will be required to meet certain format specifications laid down under the law. The taxpayers are required to generate and archive invoices electronically according to the new content requirement. Under the implementation plan, ZATCA will be notifying taxpayers within 6 months’ before 1 st December 2023 (Phase 2) to connect with the invoicing platform.

Our collaboration will ensure that our KSA clients are compliant with the local laws of the country, implementing changes within their existing model where necessary. We continually seek new ways to better meet the needs of our clients by sharing ideas, training programs, and technical expertise. We look forward to being an active contributor in this digital transformation phase in the Kingdom of Saudi Arabia.

To know more about the project or the compliance requirements in KSA, please contact our Affiniax Partners team.

What Safety Measures Restaurants should take during the COVID-19 Pandemic

Steps restaurants can take to get more customers during pandemic

After months of being stuck at home during lockdown, even the most experienced home chef would be longing for a meal that he or she did not labour to make in their kitchen. For some, a reason to change out of their sleepwear and get out of the house—with or without the kids—is becoming more of a necessity to keep their sanity than a celebratory activity. In short, people are eager to be able to eat out again.

It is safe to say that most, if not all, in the food-service industry are also eager to welcome back the diners that they are used to serving. Business owners are eager to be able to reopen and recover lost earnings while the service staff is eager to earn again after months of being without work. There are also many who simply miss the satisfaction of serving people meals that nourish them and giving them an enjoyable dining experience; who missed the creative expression that came with their food industry jobs. Whether it is grabbing an inexpensive meal at a quick-service restaurant or an exquisite dining experience at a fancy restaurant, food safety and the assurance that a consumer will not go home with a COVID-19 infection is of paramount concern to everyone.

For the employers or business owners and their management team, the responsibility for prevention and management of outbreaks rests on their shoulders.

  • Take steps to ensure that staff adhere to existing and additional government regulations to keep the workplace safe while the COVID-19 threat still exists.
  • Conduct a COVID-19 risk assessment of the entire workplace; having a tried and tested business continuity plan in place would also be a big help.
  • Increase visible monitoring and enforcement of control measures including HACCP-based SOPs.
  • Conduct regular reviews, including seeking feedback from staff and customers to identify areas for improvement.

All employees, on the other hand, must be more vigilant, strictly following all processes put in place to ensure food safety. Although it is very unlikely COVID-19 could be transmitted through properly prepared food or food packaging that is properly handled, staff must observe good hygiene practices at all times.

  • Wash hands frequently with soap and water for at least 20 seconds (or sanitise), especially before and after handling food, cleaning cutlery, dishes, glasses, or other items to be used by the customer.
  • Staff that handle dirty or used items, collect used dishes from customer tables, and handle payments should be designated for these activities only, whenever possible.
  • All employees must ensure their thorough understanding of all HACCP principles and:
    • identify any food handling hazard;
    • identify the critical control points (CCPs) to prevent, remove or reduce a hazard;
    • set limits for CCPs;
    • monitor the CCPs;
    • immediately correct any problem with a CCP;
    • put checks in place to make sure the HACCP plan is working; and
    • keep accurate and up-to-date records.

There are other resources available for business owners that could help to further reassure their customers that their establishment is a safe environment for them to be in. The World Travel and Tourism Council (WTTC) has come up with a global safety stamp to recognise establishments around the world who have adopted policies and protocols that ensure the safety of consumers (for more info, click here). Certification agency Bureau Veritas has also launched a Safeguard label for shops, restaurants, and other confined spaces were people gather (for more info, click here or here).

With business owners and their employees clearly understanding how their cooperation will ensure their customers will be safe while in their premises, this will allow for a more comfortable, enjoyable, and most importantly, COVID-19 safe customer experience. If you are in need of help with regards to implementing HACCP or another food safety management system such as ISO 22000 in your establishment, contact Affiniax Partners for a free consultation.