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Can CMA Sign Audit Reports in Dubai?

Audit reports play a crucial role in ensuring financial transparency and accountability. They provide stakeholders with valuable insights into the financial health and compliance of organizations. As the auditing profession continues to evolve, professionals seek clarity on the authority to sign audit reports. In Dubai, the legal framework surrounding the Certified Management Accountant (CMA) signing authority remains somewhat ambiguous. Let’s explore the current landscape and potential implications for CMAs in the auditing profession.

Legal Framework for Signing Audit Reports in Dubai

The United Arab Emirates (UAE) has recently introduced new audit practice license regulations. Ministerial Resolution 111-2 of 2022 impacts auditors, both local and expatriate, applying for or renewing their practicing license to sign audit reports in the UAE. These regulations require accounting professionals to have passed mandatory exams in international standards in auditing (ISAs) and UAE tax and regulation before applying. While the requirements for ACCA members to have signing authority are well-defined, there is limited information available on the specific regulations surrounding CMA’s authority to sign audit reports in Dubai.

Expert Insights on CMA’s Signing Authority

Given the lack of specific information on CMA’s authority to sign audit reports in Dubai, gaining insights from industry experts and legal professionals can shed light on this matter. Auditing authorities can offer valuable perspectives on the potential for CMAs to obtain signatory rights. Their insights can help auditors, CMAs, and accounting professionals understand the current landscape and potential future developments in Dubai’s auditing profession.

Comparison with ACCA Members

In contrast to the ambiguity surrounding CMA’s signing authority, ACCA members in the UAE have clear signing authority. ACCA members can exercise their signatory rights by being a member of the Accountants and Auditors Association (AAA). This membership allows them to sign audit reports and fulfill their professional obligations. The distinction between the rights of CMAs and ACCA members highlights the need for further clarification on the signing authority of CMAs in Dubai.


While the legal framework surrounding CMA’s authority to sign audit reports in Dubai remains unclear, it is essential for CMAs and auditing professionals to stay informed about the latest developments. Seeking guidance from legal professionals and industry experts can provide valuable insights and potential pathways for CMAs seeking to expand their auditing capabilities in Dubai. As the auditing profession continues to evolve, CMAs should remain proactive in understanding regulatory changes and professional development opportunities.

As the landscape unfolds, CMAs, auditors, and accounting professionals should seek clarity on the authority to sign audit reports in Dubai. By staying informed and engaging in ongoing professional development, CMAs can navigate regulatory changes and contribute effectively to the auditing profession in Dubai.

Please note that this article provides an overview of the current situation and should not be considered legal advice. It is essential to consult with legal professionals or relevant authorities for specific guidance on signing authority for CMAs in Dubai.