If your company is registered with the Dubai Multi Commodities Centre (DMCC), completing your annual audit and submitting audited financial statements on time is an important part of maintaining compliance.
The DMCC audit deadline 2026 depends on your company’s financial year-end. Under DMCC’s published submission guidance, member companies must upload their Audited Financial Statements (AFS) and the auditor-signed and stamped Audited Financial Statements Summary Sheet through the DMCC Member Portal within six months after the end of each financial year.
For a company whose financial year ended on 31 December 2025, the standard six-month submission period leads to a deadline around 30 June 2026. However, companies should check the date displayed in their individual DMCC Member Portal because DMCC may communicate or apply extensions to particular filing periods.
This complete guide explains the DMCC audit requirements 2026, audit deadline, financial statements, documents required, approved auditor requirements, submission process and practical audit checklist.
The DMCC audit deadline is linked to the company’s financial year-end rather than simply being one universal date for every DMCC company.
DMCC’s official guidance states that a DMCC member company must submit its audited financial statements and signed and stamped summary sheet within six months after the end of each financial year.
| Financial Year-End | Standard Six-Month Submission Window |
|---|---|
| 31 December 2025 | 30 June 2026 |
| 31 March 2026 | 30 September 2026 |
| 30 June 2026 | 31 December 2026 |
| 30 September 2026 | 31 March 2027 |
The exact filing date should always be confirmed against the latest DMCC instructions and the company’s DMCC Member Portal.
Companies should not automatically assume that an extension applies to every DMCC member.
There have been reports in 2026 that some companies may receive an extended filing date reflected in their DMCC Member Portal. However, the safest approach is to treat the standard deadline under the published DMCC guidance as the compliance planning date and verify the actual deadline shown for your company in the portal.
Do not wait for an extension before starting your DMCC audit.
Starting the audit early gives your company time to resolve accounting issues, obtain supporting documents, complete audit procedures and submit the required financial statements.
The DMCC audit requirements 2026 generally involve preparing annual financial statements, having them audited by a DMCC Approved Auditor and submitting the required documents through the DMCC Member Portal.
The key requirements include:
DMCC’s Approved Auditor Rules state that the Approved Auditor must obtain reasonable assurance that the annual accounts are free from material misstatement and properly prepared in accordance with International Financial Reporting Standards.
DMCC companies should review their specific legal and regulatory requirements, but DMCC’s published submission guidance states that submission of audited financial statements applies to DMCC companies, including subsidiaries and branch companies, subject to the applicable branch/group-auditor provisions.
Businesses operating in DMCC may include:
The requirement to maintain accurate financial records is particularly important for businesses with significant inventory, international transactions, related-party transactions, foreign currency transactions or complex accounting structures.
DMCC audited financial statements are annual financial statements examined by an independent auditor in accordance with the applicable audit and financial reporting requirements.
Depending on the company’s circumstances, financial statements may include:
The auditor examines the financial information and supporting evidence before issuing the appropriate audit report.
Under DMCC’s Approved Auditor Rules, the auditor’s responsibilities include considering whether the accounts have been properly prepared in accordance with IFRS and whether they provide a true and fair view of the company’s financial position and results.
The DMCC audit report is an important part of the annual audit submission.
DMCC’s Approved Auditor Rules require the auditor to complete the Auditor’s Report and address matters including whether the accounts have been properly prepared in accordance with IFRS and whether they provide a true and fair view.
Where applicable, the auditor may also issue:
The appropriate audit opinion depends on the circumstances identified during the audit.
An audit report should not simply be viewed as a document needed for portal submission. It provides independent assurance regarding the financial statements and can also support financial transparency for shareholders, management, banks and other stakeholders.
Choosing the correct DMCC Approved Auditor is one of the most important steps in completing your DMCC annual audit.
DMCC’s guidance places responsibility on member companies to ensure their appointed auditor is registered as an Approved Auditor and appears on the applicable Approved Auditors List.
Before appointing an audit firm, a DMCC company should check:
For companies involved in gold, diamond, jewellery, precious metals or commodity trading, industry-specific audit experience can be particularly valuable.
Preparing documents early can significantly reduce delays during the audit.
Your DMCC audit documents checklist may include:
For companies holding inventory, auditors may request:
This becomes especially important for DMCC trading companies, gold trading companies and diamond trading companies
Depending on the company’s circumstances:
The auditor may request additional supporting documents depending on the company’s activities and risk areas.
Once the audit is completed, the company must complete the applicable submission process through the DMCC Member Portal.
The basic process is:
Ensure that your books are complete and reconciled.
Confirm that your chosen audit firm is included on the applicable DMCC Approved Auditors List.
The auditor reviews the company’s accounting records, supporting documents, balances, transactions and financial statements.
The financial statements are completed and approved in accordance with the applicable requirements.
DMCC requires the Audited Financial Statements Summary Sheet to be completed and signed and stamped by the auditor.
The company’s audited financial statements and required summary sheet are uploaded through the designated DMCC online service request.
DMCC’s published guidance specifically identifies the audited financial statements and the auditor-signed and stamped summary sheet as submission documents.
Original financial records and supporting documents should be properly maintained and made available if requested by DMCC.
Use this checklist to reduce the risk of last-minute problems:
☐ Confirm your financial year-end
☐ Confirm your DMCC audit submission deadline
☐ Check the latest deadline shown in the DMCC Member Portal
☐ Appoint a DMCC Approved Auditor
☐ Close your accounting books
☐ Reconcile all bank accounts
☐ Review accounts receivable and payable
☐ Reconcile VAT accounts
☐ Review Corporate Tax-related records
☐ Prepare fixed asset schedules
☐ Prepare inventory records
☐ Review related-party transactions
☐ Prepare supporting invoices and contracts
☐ Complete the audit
☐ Finalise audited financial statements
☐ Complete the DMCC Summary Sheet
☐ Obtain required signatures and stamps
☐ Upload documents through the DMCC Member Portal
☐ Retain supporting documentation
Waiting until the deadline is close can reduce the time available for audit completion.
Always verify the auditor’s status before appointment.
Missing supporting documents can delay audit completion.
Trading companies should regularly reconcile physical or recorded inventory with accounting records.
Unreconciled bank balances can create unnecessary audit queries.
Management accounts are not automatically a substitute for the required audited financial statements.
An extension should never be treated as guaranteed unless it is officially applicable to your company.
These are separate obligations and should be managed separately.
AM Audit provides DMCC audit and accounting services in Dubai for companies seeking support with annual audits, financial statements, accounting records, tax compliance and regulatory requirements.
Our team can assist DMCC companies with:
If your DMCC audit deadline is approaching, preparing early can help avoid unnecessary delays.
Contact AM Audit to discuss your DMCC audit requirements and request a quotation.
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