Under Article 54 of the Corporate Tax Law, this Decision mandates specific Taxable Persons to prepare and maintain audited financial statements. The requirement applies to two categories: any Taxable Person with revenue exceeding AED 50,000,000 during the relevant tax period, and all Qualifying Free Zone Persons. This rule ensures a higher standard of financial reporting for larger businesses and entities in the free zone regime. This Decision applies to tax periods that commenced before 1 January 2025, as it is repealed by Ministerial Decision No. 84 of 2025 for subsequent periods.