UAE Auditor CPD Requirements: What the Ministry and the Law Say
Licensed auditors in the UAE must follow continuing vocational education to renew registration. The Ministry has stated 30 hours, but the law itself sets no hours.
Continuing professional development rules in the United Arab Emirates apply to licensed auditors, not to accountants in general. Cabinet Resolution 48 of 2022 makes adherence to continuing vocational education programmes a condition of renewing an auditor's registration. The Ministry of Economy has stated a minimum of 30 hours of continuous vocational training, including 12 hours annually, which other sources report as 30 hours a year, but we found no law that fixes the hours. This guide separates what the legislation says from what the Ministry and other bodies have said, and shows what the international institutes require of members who live in the UAE. For the main UK and international bodies, start with our CPD for accountants overview.
At a glance
| Requirement | What the rules say |
|---|---|
| Who it applies to | Auditors registered with the UAE Ministry of Economy; IFAC says non-auditor accountants are not subject to mandatory CPD |
| Legal basis | Cabinet Resolution 48 of 2022, article 11(6): adherence to continuing vocational education is a condition of renewal |
| Hours stated by the Ministry | A minimum of 30 hours, including a minimum of 12 hours annually (Ministry release, 6 November 2022) |
| Reported annual reading | IFAC and ACCA's magazine describe it as 30 hours a year |
| Core subjects | 12 hours delivered through the Emirates Association for Accountants and Auditors in IFRS, ISA and UAE law and tax (IFAC profile) |
| Registration period | Three years under Federal Law 12 of 2014 |
| Late renewal | A fine and possible cancellation under Cabinet Resolution 48 of 2022 |
| Law set by hours? | No. We found no UAE law that sets a number of hours |
Where the requirement comes from
Cabinet Resolution 48 of 2022, issued on 11 May 2022 under Federal Law 12 of 2014, says in article 11(6) that auditors shall adhere to the continuing vocational education programmes as a condition of renewal. The Minister approves the programmes, and late renewal brings a fine and possible cancellation. The resolution gives no hours. Federal Law 12 of 2014 gave the Ministry the task of preparing mechanisms for ongoing qualification and training, and set a three-year registration period.
The hours the Ministry has stated
A Ministry of Economy release dated 6 November 2022 said an auditor must receive a minimum of 30 hours of continuous vocational training, including a minimum of 12 hours annually, and tied this to the fellowship programme of the Accountants and Auditors Association. IFAC's member profile of that association says the Ministry requires licensed auditors to complete 30 hours of CPD annually, with 12 of those hours delivered through the association in IFRS, ISA, and UAE law and tax. ACCA's Accounting and Business magazine reported in 2023 that fellows must complete at least 30 hours of continuous professional education each year. The Ministry's own wording is open to two readings, so treat the annual 30 hours as the reported position, not as statutory text.
The new law
Federal Decree-Law 41 of 2023 replaces Law 12 of 2014. It was issued on 28 September 2023 and takes effect six months after publication in the Official Gazette. The only direct CPD wording we found is a firm-level duty in article 16, which requires firms to have controls on the ongoing professional development of their employees. The law sets no hours. We could not confirm whether Cabinet Resolution 48 of 2022 still applies under the new law, or whether new executive regulations exist.
Accountants who are not auditors
IFAC's profile says accounting professionals who are not auditors are not subject to mandatory licensing, examination or CPD requirements. So an accountant working in a UAE company has no legal CPD duty from this regime, though their own professional body may impose one.
What your institute requires
Members of international bodies who live in the UAE follow their own body's rules. ACCA requires 40 units of CPD each year, of which 21 must be verifiable, with no UAE-specific content in its FAQs. ICAEW sets hours by category, for example 40 hours with 30 verifiable for Practice Category 1, with a CPD year from 1 November to 31 October and no separate Middle East rule. CPA Australia requires at least 120 hours in each triennium, including at least 20 hours a year and two verifiable ethics hours a year. For details, see our ACCA, ICAEW and CPA Australia guides.
Free zones and the DFSA
The Dubai Financial Services Authority registers auditors in the Dubai International Financial Centre. Its registration page lists no CPD condition and says only that an auditor must be able to comply with any other requirement the authority specifies. We did not read its audit rulebook module, so check it if you audit in the DIFC.
Practical steps
If you are a licensed auditor, confirm your hours and approved providers with the Ministry and the Accountants and Auditors Association before you renew. Keep certificates for every course. If you hold an international qualification, make sure the same hours also meet your institute's own rules, since the two requirements are separate.
What we could not confirm
The Ministry's page listing auditor legislation returned a server error when we tried to read it, so we could not confirm whether new executive regulations exist. The hours figure comes from a Ministry news release and from third-party sources, not from the text of a law. We found no official change to auditor CPD in 2025 or 2026. We did not find a UAE CPD rule for CIMA members, whose own page says only that members must follow its regulations. Please check with the Ministry before you rely on the hours.
Frequently asked questions
Do UAE accountants need to complete CPD?
Licensed auditors must follow continuing vocational education to renew their registration. IFAC says accountants who are not auditors are not subject to mandatory CPD.
How many CPD hours do UAE auditors need?
The Ministry of Economy has stated a minimum of 30 hours with 12 hours annually, and IFAC and ACCA's magazine describe it as 30 hours a year. The law itself sets no hours.
Which law requires it?
Cabinet Resolution 48 of 2022, article 11(6), makes it a condition of renewal. Federal Decree-Law 41 of 2023 replaces the earlier law, and we could not confirm how the two fit together.
Do international institute rules also apply?
Yes, if you are a member. For example, ACCA requires 40 units a year, and these rules are separate from the Ministry's.
What happens if I renew late?
Cabinet Resolution 48 of 2022 provides for a fine and possible cancellation of registration.
Finding courses that count
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you pay for any course, check the awarding body's own rules on what it accepts, and keep the certificate and the course details. For a wider comparison of professional bodies, see CPD for accountants.
Source: UAE Cabinet Resolution 48 of 2022, Federal Law 12 of 2014 and Federal Decree-Law 41 of 2023 (uaelegislation.gov.ae and moet.gov.ae), Ministry of Economy release of 6 November 2022, IFAC member profiles for the UAE (updated May 2026), DFSA auditor registration page, ACCA CPD FAQs, ICAEW CPD regulations and CPA Australia CPD pages, checked October 2026.
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