The United Arab Emirates Securities and Commodities Authority (SCA) and the Dubai Financial Services Authority (DFSA) have signed a Memorandum of Understanding to enhance regulatory cooperation on audit oversight, aiming to strengthen supervision of the audit function and support financial reporting and market integrity. The arrangement covers cooperation on monitoring and supervising audit functions, including areas such as firm registration and inspection, alongside information sharing and the exchange of expertise and resources. The authorities indicated the MoU is intended to reinforce audit standards for securities firms operating in the United Arab Emirates and the Dubai International Financial Centre, including in the United Arab Emirates’ capital markets.