Catch-up accounting · UAE
Are your records not ready for the first CT return? Map what needs to be restored — and in what order
We align open periods, bank statements, invoices and expenses, identify the gaps and prepare a preliminary catch-up scope. Corporate Tax filing is a separate stage after the records are reviewed.
- Mainland and Free Zone
- Bank · invoices · expenses
- No promise of an FTA outcome
What is blocking the close?
Choose the closest situation. This is short routing, not a conclusion that the return is ready.
When catch-up is the right next step
The service is for an operating company that needs its supporting records reconstructed before tax return work can proceed.
Likely a fit
- The mainland or free-zone company is already registered
- Periods are open or bank, invoice and expense records do not reconcile
- A Corporate Tax return is approaching and the records are incomplete
A different route is needed
- The company has not been formed yet
- Only low-cost filing is wanted without reconstructing supporting records
- The matter belongs to another jurisdiction
- An independent audit or legal opinion is required
From diagnosis to an agreed reconstruction
We first establish the condition of the records and boundaries of the task. Paid work starts after the period, evidence and result are agreed.
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Scope 01
Accounting-record diagnostic
We clarify company registration, financial year-end, open periods, the accounting system and source-data availability.
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Scope 02
Gap and document list
We record the missing periods, data and evidence that affect the possible reconstruction scope.
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Scope 03
Reconciliation within scope
We align bank transactions, invoices, expenses and accounting records for the agreed period.
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Scope 04
Handover to CT filing
After reconstruction, the agreed record set is handed over separately into the Corporate Tax return preparation process.
How reconstruction is structured
The work moves from period boundaries to supporting data, without promising an outcome before the facts are reviewed.
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Stage 01
Qualify
We confirm the company, year-end, period with gaps, accounting system and the enquirer’s role.
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Stage 02
Map
We identify available bank statements, sales invoices, expense documents and missing data.
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Stage 03
Reconstruct
We perform working reconciliations and restore accounting records within the agreed boundaries.
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Stage 04
Handover
We record open questions, hand over the result and agree any separate CT filing stage.
What the client receives from paid work
The exact contents are fixed in the agreed scope and depend on the supporting evidence available.
- Document 01An agreed reconstruction period and scope
- Document 02Bank and invoice reconciliations + a missing-document list
- Document 03Reconstructed accounting records and a separate handover to the CT filing process
What the applicable rules say
Only verified general points are shown below. Application to a company requires a separate review of its facts and records.
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Verified point 01
Companies within the Commercial Companies Law keep accounting records for at least five years after the financial year-end and prepare annual accounts under international standards.
Source: UAE Legislation
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Verified point 02
Records supporting a Corporate Tax return or exempt status are generally retained for at least seven years after the relevant Tax Period.
Source: UAE Federal Tax Authority
Official sourcesSources reviewed
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
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UAE Legislation
Federal Decree-Law No. 32 of 2021 on Commercial Companies
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UAE Federal Tax Authority
FTA reminder on Corporate Tax record keeping and filing deadlines
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UAE Ministry of Economy and Tourism
Auditing Accounts Services and practising-auditor licensing
Frequently asked questions
What does “records are not ready for a Corporate Tax return” mean?
It means that one or more periods contain incomplete, unreconciled or unsupported entries. A firm conclusion is only possible after the initial diagnostic.
What information is needed for the initial diagnostic?
We need the company registration date, financial year-end, open period, accounting system, available record categories and the enquirer’s role. Do not send source documents through the public form.
Can the review begin if documents are missing?
Yes. We can start with the available information and produce a gap list, but the possible depth of reconstruction depends on the supporting evidence that remains.
Does the service include filing the Corporate Tax return?
Not automatically. Catch-up accounting reconstructs records within the agreed scope; preparation and filing of the Corporate Tax return are arranged as a separate next stage.
Does it include an audit or legal opinion?
No. An independent audit is performed by a licensed auditor, and a legal opinion by an authorised legal adviser. If needed, we can coordinate the handover of working materials to an appropriate specialist.
Request sent
We received the contact details and will reply through the channel provided. This is not confirmation of a tax, legal or regulatory outcome.
General information only, not individual accounting, tax, legal or audit advice. Catch-up accounting does not guarantee the absence of penalties, acceptance of a return or any FTA outcome; the final scope depends on the facts, records and applicable regime.