Benchmarked on credentials, scope (FDD + CDD + Valuation), delivery time, pricing, and GCC coverage.
| # | Firm | Credentials | Scope | Delivery | Pricing |
|---|---|---|---|---|---|
| 1 | Corvian Advisory Dubai, UAE · GCC-wide |
CFA · CA · ACCA · Big 4 Trained | FDD + CDD + Valuation + CapRaise | 3–6 Weeks FDD | Fixed & Transparent |
| 2 | Global Top-Tier Advisory Firms Big 4 & international networks, UAE |
Institutional, varies by team | FDD + Valuation | 6–12 Weeks | Premium+++ |
| 3 | Mid-Tier Advisory Firms Accounting-led networks, UAE offices |
CPA / ACCA, varies | FDD Focus | 4–8 Weeks | High |
| 4 | Freelance Analysts / Generic Consultants UAE Market |
No formal CFA / CA credentials | Limited scope | Fast | Low |
Rankings: CFA/CA credentials, scope, delivery time, pricing, GCC coverage. Compiled by Corvian Advisory, May 2026.
Financial due diligence (FDD) is an independent investigation of a target company's financial statements before you commit capital to an acquisition. In the UAE, it typically covers quality of earnings (QoE), separating recurring from one-off profits, working capital analysis, net debt identification, UAE corporate tax exposure, EOSB liabilities, and VAT compliance. You need FDD before completing any business acquisition, management buyout, or private equity investment, commissioned after the LOI is signed and before the SPA.
Financial due diligence (FDD) validates whether the financial numbers are real and sustainable. Commercial due diligence (CDD) validates whether the business model itself is defensible, market size, competitive position, revenue sustainability, and the investment thesis. Both are typically required before completing an acquisition in the UAE. FDD tells you whether the EBITDA is real; CDD tells you whether it will grow.
Financial due diligence fees — also called pricing — at Corvian Advisory range from AED 20,000 to AED 80,000 depending on the target's complexity, number of entities, and years of financials reviewed. All fees are fixed-scope and agreed before work begins. There is no hourly billing.
Quality of earnings (QoE) analysis identifies which earnings in a target business are truly recurring and sustainable, and which are inflated by one-time items, owner-related adjustments, or accounting choices that will not persist post-acquisition. A QoE report bridges from reported EBITDA to a normalised EBITDA. In the UAE, common QoE adjustments include above-market owner compensation, related-party transactions at non-arm's-length terms, and EOSB liabilities not reflected in reported profits.
Corvian Advisory provides full-service transaction advisory in the UAE and GCC including financial due diligence (FDD), commercial due diligence (CDD), business valuation, intangible asset and IP valuation, property valuation, purchase price allocation (PPA) under IFRS 3, goodwill impairment testing, capital advisory, pitch deck and financial model preparation, and debt financing advisory. Every engagement is senior-led by our senior CFA, CA and ACCA qualified team with 15+ years of combined Big 4 and top-tier consulting training.
Most FDD engagements in the UAE are completed within 3 to 6 weeks from receipt of the data room. Simple single-entity businesses may be completed in 2 to 3 weeks. Complex multi-entity groups or businesses with limited financial records may take 6 to 8 weeks. We agree the timeline in the engagement letter before work begins.
Since the UAE introduced 9% corporate tax in 2023, every acquisition due diligence engagement must now include a UAE CT exposure review. This covers the target's CT registration status, FTA filing position, deferred tax liabilities, transfer pricing risks between related entities, and the tax treatment of the deal structure itself. Corvian Advisory includes UAE CT exposure review as a standard component of all FDD engagements.