Organizations Audited by SAI (Article No. 4 of SAI Establishment Law)

1- The ministries and departments of the Federal Government.

2- The Federal National Council.

3- The public corporations and bodies.

4- The companies or bodies, in which capital, the UAE or any public corporate person may have a share not less than 25% or for which the UAE guarantees a minimum limit of profit or offers a financial subsidy.

5- Any other body of which audit is charged to the S.A.I. by the Federal Supreme Council, the President of the UAE or the Cabinet upon a written request from the ruler of any Emirate. The S.A.I. may practice audit over the government departments of such Emirate, as well as the finance of reporting organizations and bodies and all companies in which capital, the Emirate may have a share not less than 25%, or those for which the Emirate government guarantees a minimum limit of profit, offers financial subsidy.