Fund management activities

Fund management is classified as a Qualifying Activity provided the entity is subject to regulatory oversight in the State. Forensic audit focuses on Core Income Generating Activities (CIGA), specifically the 'taking of decisions on the holding and selling of investments' and 'calculating risk and reserves' within the Free Zone geographic boundaries.

Audit Red Flag

Management fees booked in the Free Zone while investment committees and discretionary decision-making are physically conducted in mainland UAE or offshore.

Which UAE zones permit this activity?

Scout checks the current permission status for this activity across every UAE zone against your specific structure.