Humaid bin Rashid Issues a Law Establishing the Ajman Accountability Authority

His Highness Sheikh Humaid bin Rashid Al Nuaimi, Member of the Supreme Council and Ruler of Ajman, has issued Law No. 6 of 2026 concerning the Ajman Accountability Authority — designating it as the supreme body for oversight, accountability, the promotion of integrity and transparency, and the protection of public funds in the Emirate.

The Law stipulates that the Authority shall enjoy legal personality and financial and administrative independence, shall report directly to His Highness the Ruler of Ajman, and shall serve as the legal successor to the Ajman Financial Audit Authority — with all rights, assets, and obligations of the predecessor body transferring to it accordingly.

The Authority aims to protect public funds by ensuring the efficient, effective, and economical use of public resources; to elevate the quality and effectiveness of audit work delivered to entities subject to its jurisdiction; to promote the principles of governance, transparency, accountability, and integrity; and to combat financial and administrative corruption in all its forms.

Under the Law, His Highness Sheikh Ammar bin Humaid Al Nuaimi, Crown Prince of Ajman, shall serve as Chairman of the Authority. The Law also provides for the appointment of a Director General of the Authority by Amiri Decree issued by the Ruler — who shall be accountable to the Chairman, shall manage the Authority, and shall ensure that the executive management fulfils all tasks and powers vested in the Authority as stipulated in the Law.

The Law defines the Authority’s mandate, which includes auditing the consolidated financial statements of the Emirate’s government and issuing opinions thereon; verifying the compliance of subject entities with legislation, policies, and regulations; examining and evaluating the efficiency of internal control systems, information and communications technology systems, and smart systems; and reviewing performance and risks.

The Law further adds competencies relating to the regulation of the mechanism by which subject entities engage licensed audit firms for audit services, tax services, or any other professional services related to the Authority’s work; the receipt, examination, and investigation of reports of financial and administrative corruption; and the representation of the Emirate’s government before federal and local authorities and organisations concerned with oversight and the combating of financial and administrative corruption.

The Law grants the Authority powers enabling it to fulfil its mandate, including the right to request information, documents, and data; to access the records, documents, and electronic systems of subject entities and retain copies thereof; to enter the premises of subject entities to conduct oversight work without prior authorisation, in accordance with the provisions of the Law and applicable legislation; and to request any data, clarifications, or disclosures necessary for the investigation of financial and administrative corruption.

The entities subject to the Authority’s oversight include local government bodies, public authorities and institutions, free zones, councils, secretariats general, centres, offices, and funds — as well as all public legal persons affiliated with the Government of Ajman — in addition to companies, establishments, and economic enterprises owned by the government or in which the government or subject entities hold a stake of no less than 25%.

The Law includes provisions to promote integrity and combat financial and administrative corruption, to protect and reward whistleblowers and witnesses, to refrain from disclosing their identities or any information that may identify them, and to ensure that they are not subjected to discrimination or mistreatment as a result of their report or testimony.

The Law also sets out provisions for exemption from and mitigation of penalties, and for the settlement and recovery of public funds in the public interest, in accordance with the procedures stipulated in the Law and the Anti-Corruption Procedures Regulation.

The Law specifies penalties for obstructing the Authority’s work, comprising imprisonment for a period not exceeding one year and a fine of no less than AED 10,000 and no more than AED 1,000,000 — or either of these two penalties — in the cases defined by the Law.

The Law provides for the repeal of Amiri Decree No. 5 of 2017 concerning the Ajman Financial Audit Authority, whilst regulations, bylaws, and decisions issued thereunder shall remain in force insofar as they do not conflict with the provisions of the new Law, until the implementing regulations and decisions are issued.

The Law shall come into force from the date of its issuance and shall be published in the Official Gazette.