To strike a company off the register, a Dubai mainland LLC — and many free zone companies — must file a liquidator's report: a signed statement that assets have been realised, liabilities settled, and nothing is left owing. Budget AED 3,000 to 6,000 and one to three weeks for it, on top of the authority's own cancellation fees.
It is the last document in the closure chain, and the one that exposes every shortcut taken earlier: unreconciled accounts, an unpaid supplier, a forgotten FTA balance all surface here. Amary prepares the closing accounts the report is built on and delivers the report through licensed liquidation partners where the authority requires a registered signatory — so the file passes on the first submission.
Who requires what
| Authority / entity type | Requirement (2026) |
|---|---|
| Dubai mainland LLC (DET) | Registered liquidator appointed by resolution + final liquidation report after the 45-day creditor notice |
| Sole establishment / professional license | Generally no liquidator — direct cancellation once clearances are in |
| Free zones, strict tier (e.g. DMCC) | Liquidator's report from an approved auditor, plus final audited accounts |
| Free zones, light tier (e.g. IFZA, Meydan) | Liquidation report or a board declaration of no liabilities, zone-dependent |
| Any company with FTA registrations | Tax side cleared first: VAT and corporate tax deregistration evidence |
Rules differ zone by zone and change without much notice — we confirm the current requirement with your authority before quoting, in writing.
What the report actually contains
A liquidation report is closing accounting, condensed: a statement of affairs at the cessation date; proof that debtors were collected and creditors paid (or formally waived); the treatment of remaining assets — sold, distributed to shareholders, or written off, each with its VAT consequence; settlement of staff end-of-service dues; and the liquidator's confirmation that no claims emerged during the notice period.
Clean books make it a formality. Books abandoned mid-year make it archaeology — reconstructing months of transactions at closure is the single most common cause of a closure overrunning by a quarter. If your bookkeeping has drifted, the catch-up is part of our quote, not a surprise halfway through.
What Amary does
Closing accounts from your records up to the cut-off date; catch-up bookkeeping where months are missing; the statement of affairs and the report itself, signed by a registered liquidator from our licensed partners when your authority demands one; and the filing, alongside the license cancellation it unlocks. One fixed fee in writing — including the partner's signature, so there is no second invoice you discover later.
Need the closing file an authority will accept first time? Send us your last trial balance and your zone's name: we return the exact requirement, the gap in your books if any, and a fixed written fee — within one business day.
Frequently asked questions
Is a liquidation audit always mandatory?
No. Mainland LLCs and the stricter free zones require a liquidator's report; sole establishments and some lighter zones settle for declarations. We check your exact case before anything is engaged.
Who is allowed to sign the report?
Where a registered liquidator is required, it must be a UAE-licensed audit/liquidation practitioner. Amary prepares the underlying accounts and delivers the signature through licensed partners — one file, one fee.
How much does it cost?
Typically AED 3,000-6,000 for the report on clean books. Catch-up bookkeeping, where needed, is quoted separately and upfront — never discovered mid-closure.
How long does it take?
One to three weeks once the accounts are closed. The 45-day creditor notice (mainland LLCs) runs in parallel with the paperwork, not after it, if the file is sequenced properly.
What if the company still owes money?
Liabilities must be paid, formally waived by the creditor, or restructured before the report can state the company is clear. Closing with hidden debts exposes the liquidator and the shareholders — it is the one corner we never cut.