Dubai Creative Clusters Authority (DCCA) is also known as the Dubai Development Authority (DDA). It is aimed at enabling the development and progress of the creative industries in the region. The companies registered under DDCA follow a financial year from 1st January to 31st December every year. Auditing of books of accounts has to be done based on this financial year by an approved DCCA auditor. In case the company is new, the first financial year can be for a period of 18 months. DCCA companies are required to maintain legal documents such as Memorandum of Association, Articles of Association, Tenancy contracts, etc.