In short
An ICV certificate is valid for 14 months from the issue date of the audited financial statements it is based on, not from the date the certificate is issued. Certifying late does not extend the validity, so the audit and certification should be planned together.
The most common ICV planning mistake is assuming a certificate lasts a year from the day it is issued. Under the National ICV Certification Guidelines (SEP 2025), the clock starts earlier, and it is set by your audit.
The rule
An ICV certificate is valid for 14 months from the issue date of the audited financial statements used to calculate it. Recertifying during that period with the same audited statements does not restart the clock; the original 14 months still apply.
A worked example
| Event | Date |
|---|---|
| Financial year ends | 31 December 2025 |
| Audit report signed (audited statements issued) | 31 March 2026 |
| Certificate valid until | 31 May 2027 |
| If the certificate is only issued in September 2026 | Still valid until 31 May 2027 |
A company that certifies six months after its audit gets roughly eight months of use, not fourteen. The earlier the certificate follows the audit, the more of the validity you keep.
Other timing rules
- The audited statements must be no more than two years older than the certification year, and a certificate cannot be issued more than two years after the financial year end.
- Statements must be prepared under IFRS and audited by a UAE licensed auditor.
- For financial years ending after 31 December 2024, the certified entity’s own stand-alone audited statements are required.
- A company less than ten months old without audited statements may be certified on up to nine months of management accounts.
A planning calendar for a 31 December year end
- January to March: audit fieldwork, with the ICV schedules for suppliers, payroll and assets prepared alongside.
- End of March: audit signed. The 14 month validity starts here.
- April: template completed and certifying body appointed on the national ICV platform.
- May: certificate issued, with about a year of validity still ahead for tenders.
- Following January to March: next audit and certificate ready before the current one expires.
When ZS is also your auditor, we build the ICV schedules into the audit so certification can start the week the audit report is signed. See our ICV certification service and audit services.
Frequently asked questions
Is an ICV certificate valid for one year?
No. It is valid for 14 months from the issue date of the audited financial statements, which can leave less than a year of use if certification happens late.
Does recertifying extend the validity?
Not with the same audited statements. A new 14 month period starts only with a new set of audited statements.
What happens if my certificate expires during a tender?
Buyers check validity on the national ICV platform, and an expired certificate is generally treated as no certificate. Plan the next audit so the new certificate is ready first.
Source: MoIAT National ICV Certification Guidelines for Suppliers (SEP 2025), sections 3 and 5. Reviewed by the ZS ICV team, October 2026.
Need help with this? ZS is an FTA approved tax agency in Abu Dhabi. See our icv certification service or book a free one hour consultation.
