Month-end close checks
Review the close checklist, cut-offs, completeness of schedules and unresolved tasks before management reporting is finalised.
SENIOR REVIEW FOR YOUR ACCOUNTING TEAM · DUBAI & UAE
Accounting supervision services in Dubai. Keep your team. Strengthen the review.
Your internal team keeps the books moving. A&A adds an agreed layer of accounting review, close checks and practical guidance so important questions reach the right decision-maker.
- Agreed scope
- Clear responsibilities
- Practical reporting
Defined review depthKnow what will be checked and when.
Documented findingsGive each issue an owner and action.
Stronger close disciplineBuild a repeatable review routine.
A CLEAR STARTING POINT
What are accounting supervision services?
Accounting supervision adds senior oversight to the work performed by an internal or existing accounting team. It can include reviewing reconciliations, closing schedules, reporting and controls. It does not automatically replace daily bookkeeping or provide an independent audit opinion.
An accountant can be busy recording transactions while difficult issues remain unresolved: old suspense balances, inconsistent classifications, unsupported accruals or journals approved by the same person who prepared them. Supervision gives those issues a structured review route.
A&A’s accounting supervision services in Dubai are designed around the skills already inside your business. We agree what the internal team prepares, which checks the supervising accountant performs and who approves corrections. The aim is a repeatable review process with clear findings—not a second team entering the same transactions.
See what to prepare →
DEFINED WORK. USEFUL OUTPUTS.
What does an accounting supervisor review?
The scope should reflect your team, business risks and reporting requirements. Agree whether checks are comprehensive, targeted or sample-based before relying on the review.
Reconciliations & balances
Examine selected bank, receivable, payable and control-account reconciliations. Challenge long-standing differences and unsupported balances.
Journals & classifications
Review agreed adjustments, accruals, prepayments and account mappings. Check that significant judgements have a clear basis and approval.
Management reporting
Review the consistency of reports with the ledger and investigate unusual movements. Make unresolved limitations visible to decision-makers.
Accounting controls
Assess agreed preparation, review and approval steps. Identify access or segregation issues for management to address.
Team guidance & follow-up
Explain findings to the internal team, clarify recurring procedures and track action closure. Training and policy updates are agreed according to need.
HOW THE WORK MOVES FORWARD
A review cycle your team can act on.
- 01
Agree the review plan
Understand the team’s responsibilities and identify priority balances, controls and reporting risks. Set the frequency and review depth.
- 02
Receive the close pack
Your team prepares the accounts and schedules. We check whether the pack is complete enough for the agreed review.
- 03
Review & discuss
Record findings, request evidence and discuss proposed corrections. Distinguish urgent issues from process improvements.
- 04
Track corrective action
Assign owners and dates, review responses and carry unresolved findings forward. Update procedures where recurring causes are identified.
We agree the sequence, information deadlines and review points before work begins.
CHOOSE THE RIGHT SUPPORT
Supervision, outsourcing or an independent audit?
The roles can complement one another, but they are not interchangeable. Be clear about who prepares the books and what level of assurance, if any, is being provided.
Swipe across the table to compare all columns →
| Model | Primary role | What to expect |
|---|---|---|
| Bookkeeping | Record and organise business transactions. | Current ledgers and source-document references. |
| Accounting supervision | Review agreed accounting work and controls. | Findings, proposed corrections and follow-up actions. |
| Outsourced accounting | Perform a defined accounting cycle externally. | Preparation and reporting according to the engagement. |
| CFO services | Support financial planning and management decisions. | Forecasts, budgets, decision papers and financial direction. |
| Independent audit | Provide an opinion under a separate assurance engagement. | Auditor-led procedures and an audit report, where applicable. |
ILLUSTRATIVE EXAMPLE — NOT CLIENT RESULTS
What does an actionable supervision finding look like?
Illustrative review notes show the difference between identifying an issue and managing its resolution. They are not findings from an A&A client engagement.
Swipe across the table to compare all columns →
| Review finding | Next action | Evidence of resolution |
|---|---|---|
| Bank reconciliation has old open items | Accountant obtains clearing evidence or explains the difference. | Updated schedule with reviewed support. |
| Manual journal lacks approval | Route the entry to the designated approver. | Documented decision and supporting calculation. |
| Receivables include unapplied receipts | Trace remittances and allocate supported customer payments. | Revised ageing and allocation trail. |
| Reports use inconsistent account mappings | Agree a mapping change and check comparatives. | Approved mapping and reconciled report totals. |
Assign a responsible person and target date to each finding. A review is not complete merely because a comment has been issued.
PREPARE FOR YOUR FIRST CONVERSATION
What documents do you need?
Supervision works best when your team provides a prepared review pack. The reviewer needs the workings behind the reports, not only the final spreadsheet.
- 01
Trial balance & ledgers
Current and comparative balances, detailed account activity and an explanation of significant changes.
- 02
Close checklist
Tasks completed, preparer names, cut-off dates and any work still in progress.
- 03
Supporting schedules
Bank reconciliations, receivable and payable ageing, assets, accruals, prepayments and other agreed balance support.
- 04
Journal register
Proposed or posted adjustments with supporting evidence, explanations and the relevant approvals.
- 05
Policies & permissions
Chart of accounts, accounting procedures, approval limits and a summary of who can create, post, review or approve.
- 06
Prior review findings
Open actions, recurring errors and relevant auditor or tax-adviser comments that management wants the review to address.
KNOW WHO DOES WHAT
Clear ownership, from preparation to approval.
The engagement letter confirms the final allocation. This working model helps you plan the conversation.
Swipe across the table to compare all columns →
| Activity | A&A’s role within scope | Your business’s role |
|---|---|---|
| Daily accounting | Clarify procedures where included. | Prepare entries and maintain source records. |
| Supervisory review | Perform the agreed checks and record findings. | Provide a complete pack and respond to questions. |
| Corrections & controls | Recommend supported corrections and improvements. | Approve and implement changes through authorised staff. |
| Reporting to management | Explain review outcomes and unresolved matters. | Make decisions and accept or resolve identified risks. |
BUILT AROUND YOUR OPERATIONS
Different businesses. Different priorities.
Dubai mainland and free-zone businesses can have different reporting needs. We confirm the entity, activity and applicable requirements instead of assuming one approach fits every company.
SMEs with an internal accountant
Add a review route for complex balances and closing entries without duplicating the internal accountant’s daily role.
Multi-branch businesses
Review consistency across branch mappings, cut-offs and reconciliations before figures are combined for management.
Growing project teams
Check project costs, billing support and period-end judgements when operational growth makes existing procedures harder to maintain.
FEES & DELIVERY
A quote based on the work you need.
Supervision fees depend on the review depth and the quality of the accounting pack. A limited periodic review is different from hands-on support for every close and adjustment.
- Review frequency and expected availability
- Team capability and preparation quality
- Entities, balances and control complexity
- Training and procedure work required
PRACTICAL ANSWERS
Accounting supervision. Your questions answered.
Start here, then discuss the details that depend on your records, deadlines and business structure.
Ask the A&A team →Do we need to replace our accountant to use supervision?
No. Supervision is intended to add review and guidance around the team already preparing your accounts. Agree the preparation, review and approval responsibilities so the external support strengthens the internal process.
Is accounting supervision an audit?
No. An accounting supervision engagement reviews agreed work and provides findings or guidance. It does not automatically provide independent assurance or an audit opinion. Audit requirements should be discussed with the appointed auditor separately.
Will you check every transaction?
Only if that level of review is explicitly agreed. A scope may focus on selected balances, risks, samples or period-end entries. The review basis and limitations should be documented so management understands what the work does and does not cover.
Can supervision be monthly or quarterly?
Yes, the proposed frequency can follow your reporting needs, volume and risk. Businesses with frequent management reporting or complex closes may need closer review than a straightforward, low-activity business.
Who approves accounting corrections?
Your designated management approver retains the decision-making role. The reviewer can explain an issue and recommend a supported entry, while the agreed process determines who posts, reviews and approves it.
Can supervision help prepare for an external audit?
It can help organise supporting schedules and address accounting gaps before the auditor starts. It cannot promise a particular audit opinion or remove the auditor’s need for independent procedures and additional evidence.
SOURCES & SCOPE
Keep the evidence behind your numbers.
For UAE Corporate Tax, relevant records generally need to be retained for at least seven years after the applicable tax period. Read the Federal Tax Authority’s record-keeping guidance ↗
Retention, filing and correction requirements depend on the facts and applicable rules. This page is general service information, not a tax opinion or an audit. About A&A Tax Consultants · Updated .
LET’S AGREE YOUR NEXT STEP
Give your accounting team a stronger review process.
Tell us your business activity, current software and immediate priority. We’ll discuss the scope before proposing the work.
Prefer to call? +971 50 650 4509