At SAS Partners — Ahmed Mahfoudh Chartered Accountants & Auditors, we independently assess how board decisions are made, how authority is delegated, and how conflicts of interest are managed across your organization. Our governance audits give shareholders, boards, and regulators confidence that oversight structures are working as designed, not just as documented.
Book Free ConsultationA well-written governance charter means little if board decisions bypass it, if related-party transactions slip through without disclosure, or if a handful of signatories hold authority that was never formally delegated. A governance audit tests whether your actual decision-making practice matches what your policies say it should be.
We examine board composition and conduct, delegation of authority matrices, conflict-of-interest declarations, and shareholder communication practices against UAE Commercial Companies Law and recognized governance codes. The result is a candid, evidence-based report that identifies where oversight has quietly eroded and what it will take to restore it.
Verifying that board formation, meeting frequency, and shareholder resolutions meet statutory requirements under UAE law.
Providing the independent governance assurance that institutional investors and banks increasingly require before committing capital.
Surfacing undisclosed related-party dealings and conflicts of interest before they become regulatory or reputational liabilities.
Assessing board independence, meeting cadence, and whether minutes reflect genuine deliberation and challenge.
Tracing approval limits and signatory rights to confirm decisions were made by those actually authorized to make them.
Identifying and evaluating disclosure of transactions involving directors, shareholders, or connected entities.
Testing whether conflict declarations are actually filed, reviewed, and acted upon rather than left as a formality.
Comparing written governance policies against actual operating behavior to expose where the two have diverged.
Confirming shareholders receive timely, accurate information and that voting rights are respected in practice.
Documenting your board structure, charters, delegation matrices, and existing governance policies.
Sampling board minutes, approvals, and disclosures to test whether stated policy was actually followed.
Flagging where authority, disclosure, or oversight practices fall short of policy or regulatory expectation.
Delivering a findings report with prioritized, practical steps to close each governance gap.
Discovery call with the board or shareholders to understand governance concerns and scope.
Collecting charters, minutes, resolutions, and delegation records for examination.
Speaking with directors and key personnel to compare stated practice against actual behavior.
Presenting the audit report and remediation roadmap directly to the board or shareholders.
Our team combines chartered audit training with hands-on board advisory experience, giving us the judgment to distinguish a genuine control gap from a paperwork formality. We work with family businesses transitioning to professional management, PE-backed companies, and regulated entities across the UAE.
Discover MoreGovernance audits supporting the transition from founder control to structured board oversight.
Board and control assurance ahead of new funding rounds or investor reporting cycles.
Consistency reviews across subsidiary boards and intercompany authority delegation.
Governance testing aligned with regulator expectations for licensed institutions.
Independent governance review supporting public accountability and stakeholder trust.
Governance readiness assessments ahead of listing, licensing, or major expansion.

Sami Abdallah leads the firm with expertise in accounting, audit, tax advisory, and consulting. He provides strategic guidance and supports long-term business growth across the UAE.

Ahmed Mahfoudh manages audit assignments and financial reviews with a focus on accuracy, compliance, and risk assessment. He delivers clear insights to strengthen financial control.

Ahmed Elbadawi provides legal guidance, contract management, and compliance support. He helps protect business interests, reduce risks, and ensure smooth legal operations.

Ahmed Samir specializes in UAE VAT, corporate tax, and compliance services. He supports businesses in managing tax obligations while improving financial efficiency and compliance effectively.
A financial audit tests whether the numbers in your financial statements are accurate. A governance audit tests whether the people and processes behind those numbers – the board, delegation of authority, and disclosure practices – are actually functioning as intended.
Boards, majority shareholders, incoming investors, and family businesses preparing for generational or management transition are the most common clients, often triggered by a funding round, a dispute, or a planned leadership change.
Common findings include signatories exceeding their approved authority, board minutes that rubber-stamp decisions made elsewhere, undisclosed related-party transactions, and conflict-of-interest declarations that exist on paper but are never actually reviewed.
Yes. Findings are delivered directly to the board or the party who commissioned the audit, and we work with you to determine what, if anything, should be shared more broadly with shareholders or regulators.
Consult with our experts for an independent, evidence-based review of your board and oversight structure.
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