Jurisdiction: United Arab Emirates · Practical guide · 15 October 2026
A consistent monthly handover gives your accountant a usable set of records and gives you a better view of outstanding questions. Before outsourcing bookkeeping, agree what you will provide, when it will be available and which reports or other services the engagement includes.
Set the period and the starting point
Confirm the business entity, accounting period and the date from which work will begin. If an accounting system already exists, explain who has been maintaining it and whether earlier periods are complete. Opening balances and unresolved historical differences should be identified rather than silently carried into the current month’s reporting.
Keep each entity’s records separate. If your business has several bank accounts, payment channels or currencies, list them so the handover can be planned around the actual records.
Provide both transaction listings and supporting documents
- Sales: invoices, credit notes and the relevant sales listing.
- Purchases and expenses: supplier bills, expense receipts and adjustment documents.
- Bank and payment records: statements for the agreed period and details explaining receipts, payments and transfers.
- Other agreed schedules: supporting information for balances or entries that need an explanation, according to your scope.
Use consistent file names with the period and document reference. Where possible, retain the original document alongside the accounting export. A payment reference alone may not explain the transaction or the invoice to which it relates.
Explain the exceptions
Create one outstanding-items list. For each item, show the reference, question and the person who can answer it. Typical examples are a customer receipt covering several invoices, a payment with no supplier document, an owner transaction or a difference between a statement and the accounting ledger.
A consolidated query list is easier to resolve than several disconnected messages. Agree how completed answers will be returned and which items remain unresolved at the reporting date.
Agree the monthly review
Confirm the reporting timetable and the format of the information you will review. When reports are shared, check unexpected balances and movements against the explanations provided. If an entry needs correcting, retain the supporting explanation so the same issue does not repeat next month.
Check which services your UAE package includes
The FZAccountax UAE plans have different inclusions. Review the UAE package summary and your written proposal; do not assume every bookkeeping engagement includes VAT filing, corporate tax, payroll, audit work or every meeting and report.
See our UAE accounting and bookkeeping services for the accounting scope. Where required, discuss UAE VAT support and UAE corporate tax services as part of the agreed engagement.
Keep accounting and tax evidence organised
Records may support both your accounts and tax compliance, but the accounting handover does not by itself settle a tax treatment or establish that a filing obligation has been completed. The FTA publishes VAT guides and public clarifications and guidance on retaining corporate tax records. Check the rules relevant to your own circumstances.
Discuss your UAE bookkeeping requirements and agree the records, timetable and deliverables before work begins.
