Review the state of your records and map the catch-up work
We organise the available records, identify missing periods and documents, and agree a practical sequence for the next steps.
Where should catch-up begin?
Choose the closest description. This is preliminary routing, not a conclusion on the state of the accounts.
What the initial scope covers
The work is based on the company’s actual records and does not replace an independent audit or a regulator’s determination.
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Scope 01
Period and record map
We align available ledgers, bank data, invoices and earlier reporting materials by period.
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Scope 02
Missing-document list
We record which evidence is absent and affects later reconstruction or reconciliation.
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Scope 03
Working reconciliations
We review links between transactions, balances and available source records within the agreed scope.
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Scope 04
Next-step plan
We set out the reconstruction sequence, client questions and materials needed for later reporting work.
How the work proceeds
The scope is refined after reviewing the periods and document availability.
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Stage 01
Understand
We clarify the periods, accounting systems, document flow and current task.
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Stage 02
Review
We compare available records and mark gaps that affect the later work.
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Stage 03
Prepare
We assemble working reconciliations, information requests and an agreed reconstruction plan.
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Stage 04
Handover
We discuss the review, open questions and the sequence of subsequent actions.
What the client receives
The format depends on the condition of the records and available documents.
- Document 01Period-by-period gap map
- Document 02Missing-document list
- Document 03Next-step plan
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 sources
Links lead to UAE authority pages or official instruments. The official text takes priority in case of conflict.
Sources reviewed
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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
Which documents are needed to begin?
Available bank statements, invoices, ledgers, contracts and earlier reporting materials are useful. We identify missing items after the initial review.
Can work begin if some documents are missing?
Yes, the review can begin with the available records. The possible depth of reconstruction depends on the independent evidence that remains.
Does the service include an independent audit?
No. We can prepare working materials in an audit-ready format and coordinate handover, while an independent audit is performed by a licensed auditor.
How is the scope determined?
It depends on the number of periods, transaction volume, systems used and record completeness. The scope is agreed after the initial gap map.
Can you guarantee the outcome?
No. Any conclusion and the possible reconstruction scope depend on the facts, records and applicable rules.
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. The final scope depends on the facts, records and applicable regime.