The Authority Headquarters shall be in the capital, and its branches may be established in any of the Emirates that are members of the Union by decision of the Chairman of the Authority.

This Law by Decree aims to strengthen Control of public funds and regulate the Authority contributions to other Competent Authorities in protecting it through the following:

1. Control of financial, accounting, and operational activities in Regulated Entities to ensure their efficiency, effectiveness, economy, and optimal use of public resources.

2. Combat financial and administrative corruption and establishing general principles to enhance the management of corruption risks, detect it, address its causes, and hold its perpetrators accountable to protect financial resources and public money.

3. Promote and consolidate the principles of integrity, transparency, accountability, and sound management practices in the government and Regulated Entities in a way that enhances the State reputation and confidence in its financial and economic system.

4. Improve the quality of Audit work provided to Regulated Entities in the State.

 

1. The Emirates Authority is the supreme body for financial Control, accounting, integrity and transparency in the State. It enjoys the legal personality and legal capacity necessary to carry out its activity and achieve its objectives, and financial and administrative independence, and it reports directly to the President of the State.

2. Subject to the text of Clause (3) of Article (42) of this Law by Decree, the Authority shall be considered a legal successor to the Audit Institution established by Federal Law No. (8) of 2011, and all rights, assets and obligations of the Audit Institution shall be transferred thereto.

In applying the provisions of this Law by Decree, the following words and expressions shall have the meanings assigned to each of them, unless the context otherwise stipulates:

State: United Arab Emirates.

President of the State:    President of the United Arab Emirates

Union: Union of the Emirates of the State.

Government: Government of the United Arab Emirates.

Authority: Emirates Accountability Authority

Competent Authorities: Sovereign, judicial, regulatory, police, security, and other Entities and committees, each according to their jurisdiction, affiliated with the Government of the State or the Government of other Emirates.

Regulated Entities: Entities subject to the Authority control in accordance with the provisions of this Law by Decree.

Chairman of the Authority: Vice-Chairman of the Emirates Accountability Authority.

Vice-Chairman: Vice-Chairman of the Authority

Regulations of the affairs of the Chairman of the Authority: Regulations issued by a Federal Decree that specify the conditions of service of the Chairman of the Authority, his duties, the prohibited activities, the mechanism for holding him accountable, his annual remuneration and vacations, and any allowances, bonuses, or any other regulatory matters.

General Managers: The Authority General Managers

Executive Management: Agents, General Managers, and executive directors of Regulated Entities, and the like, whatever the way of their appointment.

This Decree-Law shall be published in the Official Gazette, and shall come into effect from the day following the date of its publication.

Any provision that violates or contradicts the provisions of this Decree-Law shall be repealed.

1. Decisions regarding scholarships and the provision of educational subsidies issued pursuant to the provisions of aforementioned Federal Law No. (4) of 1984 shall remain effective at the time this Decree-Law comes into force, as long as decisions continue to meet the conditions for their continuation. 

2. The disbursement of financial allocations for scholarships and educational subsidies mentioned in Clause (1) of this Article shall continue in accordance with the effective relevant decisions until they are completed, or a decision is issued by the Cabinet to terminate them for public interest. 

3. The regulations and decisions issued pursuant to the provisions of Federal Law No. (4) of 1984 shall remain in effect until the completion of the scholarship and educational subsidies decisions mentioned in Clause (1) of this Article or until they are replaced by decisions issued by the Cabinet.

 

The following laws shall be repealed: 

1. Federal Law No. (3) of 1973 regarding the National Planning. 

2. Federal law No. (10) of 1974 on the Establishment of the National Bank for Investment and Development. 

3. Federal Law No. (13) of 1980 on the Establishment of the Urban Planning Authority.

4.  Federal Law No. (2) of 1981 on the establishment of the General Institution for Agricultural Production Marketing. 

5. Federal Law No. (4) of 1984 on Scholarships and Student Aids. 

6. Federal Law No. (17) of 2004 on Combating Commercial Concealment. 

7.  Federal Law No. (11) of 2007 on Regulating the Use of Government Housing. 

This Law shall be published in the Official Gazette, and shall enter into force as of the date of its publication.

Any provision in conflict with, or repugnant to, the provisions of this Law shall hereby be repealed.