DMCC Extends FY2025 Audit filing Submission Deadline to 27 September 2026
HLB HAMT JAFZA Team

The Dubai Multi Commodities Centre has pushed back the date by which member companies must complete and file their audited accounts for the year ended 31 December 2025. Companies that were working towards 30 June 2026 now have until 27 September 2026. Each affected company will see the updated date reflected against its record in the DMCC Member Portal.
This is a change to the calendar, not a change to the obligation. Nothing about the substance of the requirement has softened:
- The audit must still be conducted by a DMCC-approved auditor.
- Financial statements must still comply with IFRS.
- Submission must still follow DMCC Company Regulations and the broader framework of UAE legislation.
What Has Changed
| Aspect | Previous Position | Current Position |
|---|---|---|
| Submission deadline | 30 June 2026 | 27 September 2026 |
| Financial year covered | Year ended 31 December 2025 | Unchanged |
| Submission channel | DMCC Member Portal | Unchanged |
| Approved auditor requirement | Mandatory | Unchanged |
Why the Extra Time Matters More Than It Appears
Three additional months sounds generous on paper, but the value of the extension depends entirely on how a company uses it.
- Businesses that treat the extension as permission to delay tend to find themselves in the same last-minute position they were trying to avoid, only three months later.
- Businesses that treat it as extra runway for a properly sequenced audit tend to close the year with fewer open items and fewer surprises from their auditor.
There is also a supply-side reality worth planning around. As any regulatory deadline approaches, demand for approved auditors rises sharply and appointment slots become harder to secure. Companies that engage their auditor early in the window, rather than in the final weeks, generally experience a smoother process and faster turnaround.
The Risk of Waiting
Missing the revised deadline exposes a company to the same consequences that applied under the original date:
- Financial penalties for late submission
- Delays to trade licence renewal, since renewal status is tied to compliance standing
- Further regulatory scrutiny where non-compliance persists
- Avoidable pressure on finance teams working against a compressed timeline
None of these outcomes are difficult to prevent, provided the audit process begins early enough.
Getting Ready Before 27 September 2026
A structured approach to the remaining months typically covers the following steps:
- Confirm the date.
Verify that the revised deadline has been correctly updated against the company record in the DMCC Member Portal.
- Secure an auditor early.
Appoint a DMCC-approved auditor like HLB HAMT JAFZA before the pre-deadline rush sets in, rather than waiting for the calendar to force the decision.
- Close the records.
Finalise accounting records and gather the supporting documentation the audit will require.
- Review against IFRS.
Check draft financial statements against IFRS requirements before fieldwork concludes.
- Submit early
File the completed audit well ahead of the deadline rather than on the date itself.
These additional procedures have made audits more detailed and documentation intensive. Auditors now require greater involvement from finance and tax teams, while businesses are expected to maintain accurate accounting records, complete supporting evidence, and robust internal controls to demonstrate compliance with the UAE Corporate Tax regime.
How HLB HAMT JAFZA Can Help
HLB HAMT JAFZA supports member companies through the full audit cycle, from initial planning through to final submission on the DMCC Member Portal.
Conclusion
DMCC-approved auditor status
Conclusion
A long track record handling statutory audits for companies operating across JAFZA and the wider DMCC member base
IFRS-compliant reporting aligned with DMCC Company Regulations
Direct coordination between our audit professionals and in-house finance teams
A submission process managed with enough lead time to avoid deadline pressure
For businesses that have not yet started their FY2025 audit, the revised deadline still allows sufficient time to complete the process properly.
To begin planning your DMCC audit ahead of 27 September 2026, contact HLB HAMT JAFZA.
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