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

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

The Issue A diversified group was facing repeated statutory audit qualifications and delays in financial closing due to: Weak controls over revenue recognition and…

UAE corporate tax compliance and small business relief.

Understanding Small Business Relief Under UAE Corporate Tax Law

In 2022, the UAE introduced the Corporate Tax Law to enhance its fiscal framework, requiring businesses to pay taxes on their profits. However, recognising the unique challenges faced by smaller enterprises…

UAE Corporate Tax & Investment Managers – Rules & Exemptions

Below is a high-level overview of how UAE corporate tax (CT) applies to investment managers operating in the UAE under the Federal Decree-Law No. 47 of 2022 (and related Ministerial Decisions).

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

Understanding Small Business Relief Under UAE Corporate Tax Law

UAE Corporate Tax & Investment Managers – Rules & Exemptions

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