Accounting and monthly closing
Structured bookkeeping, bank reconciliation, receivables, payables, fixed assets, accruals and month end review with a clear closing timetable.
Mainland business advisory
Accounting, Tax and Advisory for UAE Mainland Companies
Mainland businesses need a connected approach across financial records, Corporate Tax, VAT, audit readiness, payroll and management reporting. We organise the full compliance cycle around one reliable set of numbers.
Partner led advice · UAE focused analysis · Review ready records
Structure specific support
A complete finance function for onshore operations
A UAE mainland company can trade across the Emirates and work with government, private sector and international customers subject to its licence and regulatory permissions. That commercial flexibility also creates a wider compliance footprint. The accounting system must distinguish revenue streams, locations, contracts, related parties, payroll costs, assets and tax adjustments with enough clarity to support both management decisions and statutory filings.
CBMC coordinates bookkeeping, closing, Corporate Tax, VAT, audit support and financial reporting as one controlled process. The objective is not only to submit returns. It is to maintain records that can withstand review, explain the business performance and give management timely visibility over cash, margins and obligations.
This page is relevant for
- Limited liability companies registered with an Emirate economic department
- Professional, commercial and industrial mainland licences
- Branches of UAE and foreign companies operating onshore
- Groups with mainland and Free Zone entities
- Growing businesses preparing for finance, investment or external audit
Services for this structure
Coordinated services for mainland businesses
The service mix is tailored to the licence, transaction profile, internal team and reporting deadlines of the company.
Corporate Tax compliance
Registration support, tax adjustments, return preparation, tax provision, supporting schedules and review of elections, reliefs and related party matters.
VAT compliance and controls
Registration assessment, return preparation, invoice review, input tax testing, reconciliation and support for amendments, refunds and FTA queries.
Audit and assurance support
Audit schedules, lead sheets, reconciliations, confirmations and issue tracking so the external audit can proceed with fewer delays and repeated requests.
Payroll and owner transactions
Payroll reconciliations, employee costs, director balances, partner drawings and connected person payments reviewed for accounting and tax consistency.
CFO and management reporting
Budgets, cash flow forecasts, margin analysis, board packs, performance indicators and financial controls designed for management action.
UAE considerations
Mainland obligations must be managed as one calendar
The key risk is not usually one isolated filing. It is inconsistency between the licence, accounting records, VAT returns, Corporate Tax return and audited financial statements.
Corporate Tax rate and return
Standard UAE Corporate Tax generally applies at zero percent on taxable income up to AED 375,000 and nine percent above that amount. The return and payment are generally due within nine months after the tax period ends.
VAT registration thresholds
Mandatory VAT registration generally applies when taxable supplies and imports exceed AED 375,000. Voluntary registration may be available above AED 187,500, subject to the legal conditions.
Branches and group reporting
A UAE branch is generally part of its head office for Corporate Tax rather than a separate taxable person. Group structures still require entity level accounting and careful allocation of transactions.
Related party pricing
Domestic and cross border transactions with related parties and connected persons must reflect the arm length principle and be supported by appropriate records.
Record retention
Corporate Tax records generally need to be retained for at least seven years after the relevant tax period. VAT invoices and records have their own retention requirements.
Licence and activity alignment
Revenue, contracts and operating activities should remain consistent with the authorised licence. New activities, locations or ownership changes can affect tax, audit and regulatory treatment.
Information we organise
One evidence file for accounting, tax and audit
We build a structured working file so the company can answer routine review questions without reconstructing the year after the deadline.
Trade licence, constitutional documents, ownership chart and authorised activities
Bank statements, customer contracts, supplier records and complete sales and purchase ledgers
VAT registrations, submitted returns, tax invoices and reconciliation by tax period
Payroll, employee benefits, director balances and connected person transactions
Fixed asset register, lease schedules, financing documents and intercompany balances
Prior financial statements, audit adjustments, Corporate Tax registration and filing history
How we work
A controlled process with clear ownership
Every stage has a defined purpose, required information, review point and practical output.
Diagnostic review
We map the licence, ownership, activities, accounting system, tax registrations, deadlines and current record quality.
Control design
We agree the chart of accounts, document flow, closing timetable, responsibilities and review thresholds.
Monthly execution
Transactions are reconciled, exceptions are resolved and management reports are issued from one controlled ledger.
Filing and assurance
VAT, Corporate Tax and audit deliverables are prepared from reconciled records with a documented review trail.
Engagement output
What management receives
The engagement produces practical records and reports rather than a collection of disconnected filings.
A documented compliance calendar with named owners and review dates
Monthly trial balance, balance sheet, profit and loss account and cash flow reporting
VAT and Corporate Tax reconciliations linked to the underlying accounting records
Audit ready schedules and a controlled list of outstanding information
Management commentary on cash, margins, working capital and financial risks
Why CBMC
Partner led work with one accountable standard
Tax, accounting, audit and finance work are coordinated around one reconciled source of information.
Partner led accountability
A named senior contact coordinates the engagement and remains responsible for quality, communication and deadlines.
UAE specific analysis
Advice reflects the licence, legal form, Emirate, Free Zone status, activities, ownership and transaction flows.
Review ready records
Reconciliations, calculations, working papers and supporting evidence are organised for professional review.
Commercially useful reporting
Technical requirements are translated into decisions, priorities, responsibilities and practical next steps.
Frequently asked questions
Questions businesses ask before engaging us
These answers provide general guidance. The correct treatment depends on current legislation and the facts of the structure.
Does every mainland company need to register for Corporate Tax
UAE juridical persons are generally within the Corporate Tax regime and normally need to register unless a specific exemption applies. The registration position should be checked against the current law and FTA requirements.
Can a mainland company use Small Business Relief
A qualifying resident person may be able to elect for Small Business Relief when the statutory revenue conditions and period requirements are met. Eligibility must be tested for each tax period.
Is an audit mandatory for every mainland company
Audit requirements depend on the legal form, licence authority, constitutional documents, financing arrangements, group policy and Corporate Tax rules. Even when an audit is not legally mandatory, review ready records remain essential.
Can CBMC take over incomplete bookkeeping during the year
Yes. We first perform a diagnostic review, reconcile opening balances and agree a correction plan before moving the company into a controlled monthly process.
How often should management accounts be prepared
Monthly reporting is normally appropriate for an active company. A smaller or low transaction business may use a different cycle, but tax and cash obligations should still be monitored throughout the year.
Start the conversation
Bring the mainland finance function under control
Book a private discussion with our Dubai team. We will review the current records, deadlines and reporting needs before recommending the right scope.
Important note UAE tax and regulatory treatment depends on the current law, implementing decisions, official guidance and the facts of each case. This page is general information and is not a substitute for a written professional opinion.
Content framework reviewed against official publications of the UAE Ministry of Finance and Federal Tax Authority.