Dubai Financial Services Authority

9th Audit Monitoring Report – Setting the Standard in Audit Quality within DIFC

DFSA's ninth audit monitoring report (covering Jan 2024-Dec 2025, 26 audit firms, 93 engagement files) found improved audit quality overall; flagged five priority areas (opinion rationale, investment valuation, related-party assessment, revenue recognition testing, continuous risk evaluation) and signalled upcoming inspection focus on QMS, AI use in audits, and governance/culture. Relevant to DIFC-registered auditors and the firms they audit.

What firms should do

Yes — auditors should address the five flagged priority areas ahead of next inspection cycle

Regulator: Dubai Financial Services Authority
Type: Guidance
Status: Final/In Force
Published: 9 Jul 2026
Topic: Governance
Impact: Medium

Read it on the regulator's website

Found automatically on the regulator's website and summarised by AI by Arakan Lexara. Not legal advice; check the official source before relying on it.

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9th Audit Monitoring Report – Setting the Standard in Audit Quality within DIFC

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