United Arab Emirates

PAO: Emirates Association for Accountants and Auditors (EAAA) · ~700 registered audit firms · ~1,300 registered auditors · IFIAR members: ADAA (Abu Dhabi) and DFSA (DIFC). SCA for mainland UAE. No single unified POB; oversight fragmented across emirate-level bodies

PAO: Emirates Association for Accountants and Auditors (EAAA) · ~200 registered audit firms · ~600 registered auditors · IFIAR member. ADAA oversees audit quality in Abu Dhabi. Part of UAE framework

PAO: — · ~25 registered audit firms · ~100 registered auditors · IFIAR member. RA oversees auditors within ADGM free zone

PAO: Emirates Association for Accountants and Auditors (EAAA) · ~275 registered audit firms · ~750 registered auditors · IFIAR member. DFSA oversees auditors within DIFC free zone

Listed companies (voluntary) · TBD for mandatory · UAE has COP28 climate commitments driving regulatory activity

IFAC member · Arab Federation of Accountants and Auditors (AFAA) · Founded 1997

IFAC non-member

Listed companies and regulated entities via SCA; all companies register with DED or free zone authority · SCA publishes listed entity financials; ADX/DFM for exchange-listed companies

• Accountant: $38,690 a year (modelled estimate)
• External auditor: $53,330 a year (modelled estimate)
• Average for all jobs: $52,284 a year

Modelled values use global occupational multipliers; use as directional estimates.

Gross pay in nominal US dollars (2026), not adjusted for living costs.

• Evidence: Direct evidence — the selected source reports this issue directly
• Scope: Statutory audit

Country research identifies mismatched audit expectations and the need for stronger education and independence.

Source: Audit Expectation Gap: Views of Audit Professionals and Financial Statement Users on Narrowing the Gap in the UAE (news or professional publication)