The landscape of audit and assurance is evolving, driven by changing regulatory requirements and growing demands from stakeholders for increased transparency. This places greater pressure on organizations, making audit and assurance a top priority for many boards. With the backing of Emirates Auditing Company, we recognize our duty to uphold trust in corporate reporting, surpassing mere regulatory obligations for disclosure to foster transparency and restore confidence. We remain steadfast in delivering a rigorous, risk-based audit approach, valued by our clients for its predictability and promptness.