Federal Audit Authority
FAA
Summary
The Federal Audit Authority (FAA) is the UAE's supreme audit institution for the federal government, established under Federal Decree-Law No. 10 of 2018, which replaced and consolidated the earlier State Audit Institution Law (Federal Law No. 7 of 1976). The FAA's President is appointed by a Federal Decree issued by the President of the UAE for a four-year renewable term. The Authority audits federal ministries, public institutions, and federal companies, issuing financial, compliance, and performance audit reports. Annual and ad-hoc audit reports are submitted to the Federal Supreme Council and the Council of Ministers. The FAA is a member of INTOSAI and ARABOSAI. Emirate-level finances are audited by the respective emirate's own audit institution (e.g., Abu Dhabi Accountability Authority, Dubai Audit Bureau), not by the FAA.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 4 years |
| Removal standard | At will (weak protection) |
| Budget independence | Executive discretion |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Federal Decree-Law No. 10 of 2018 Concerning the Federal Audit Authority
- Citation
- Federal Decree-Law No. 10/2018 (O.G. 646, 2018)
- Full text
- Full text of law →
Jurisdiction scope
All federal government entities, ministries, federal public institutions, and companies in which the federal government holds a majority stake; compliance, financial, and performance audit of federal public funds.