22 January 2024

Arushi Dhawan

President His Highness Sheikh Mohamed bin Zayed Al Nahyan has issued Federal Decree-Law No. (56) of 2023, establishing the UAE Accountability Authority

Abu Dhabi: This decree replaces the Supreme Audit Institution, marking a significant step towards maintaining and enhancing the integrity of public finances in the country. The UAE Accountability Authority, reporting directly to the President, serves as the supreme authority for financial control, auditing, integrity, and transparency. The key provisions of the Decree-Law are as follows:

  • Objectives and Functions:
The Authority aims to combat financial and administrative corruption by supervising financial, accounting, and operational activities in entities under its oversight.
It contributes to risk management, detection optimization, and accountability enforcement, aiming to preserve public funds.

  • Enhancing Integrity and Governance:
The Authority strives to instill integrity, accountability, transparency, and good governance in the Federal Government and entities under its purview, enhancing the country's reputation and trust in its financial system.

  • Functions and Responsibilities:
The Authority's functions include reviewing and auditing the Consolidated Annual Report of the federal government, assessing internal control systems, and setting policies on integrity and combating corruption.
It oversees the efficiency and effectiveness of financial and operational activities, ensuring adherence to laws, regulations, and good governance principles.

  • Oversight Implementation:
Heads of supervised entities and relevant ministers must implement the findings of the Authority's supervision. Responses to the Authority's notifications must be provided within 30 days, extendable under specified conditions.

  • Administrative Investigations and Complaints:
The Authority reviews and investigates complaints related to misappropriation of funds, conflicts of interest, misuse of authority, and other financial and administrative violations.
Preventive measures, controls, and initiatives to recover public funds are part of the Authority's mandate.

  • Incentives and Exemptions:
The Decree authorizes incentives for individuals providing substantial information on corruption offenses.
Exemptions from prescribed penalties are granted to collaborators or partners who report their involvement in corruption prior to disclosure.

  • Audit and Investigation Procedures:
The Authority is empowered to audit, examine, and review documents, data, reports, and electronic systems of entities under its oversight.
It can conduct administrative investigations and refer documents to the competent prosecution in case of suspected criminal offenses.


The issuance of this Decree-Law underscores the UAE's commitment to robust financial control, transparency, and accountability. The establishment of the UAE Accountability Authority signals a comprehensive approach to combatting corruption, promoting good governance, and safeguarding public funds. The outlined procedures and functions emphasize the authority's role in ensuring the highest standards of integrity in the country's financial and administrative practices.


ALKETBI team is highly skilled and frequently provides legal assistance specializing in assisting both businesses and individuals who were victim of corruption or were induced in error. If you would like to know more or request further guidance with relation to method of detection of unauthorized activities, Let us know!

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