Hamriyah Free Zone (HFZA) is the second largest free zone in UAE. Every HFZA member company is mandatorily required to get its accounts audited by an auditor listed under the HFZA zone rules and regulations. HFZA is also a designated zone as per the UAE VAT laws. Thus, export of services are zero-rated, and import has to be recorded under the ‘Reverse Charge Mechanism’. If the goods are supplied from HFZA to the mainland importer, it will be taxable. An auditor has to look into these matters and express his opinion on the financial audit.