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1. Parties: Identification of all partners, including their professional qualifications and UAE registration details
2. Background: Context of the partnership formation and partners' intentions
3. Definitions: Key terms used throughout the agreement, including technical accounting terms
4. Partnership Structure: Legal form of partnership, registration requirements, and compliance with UAE regulations
5. Business Scope: Permitted professional services and activities under UAE law
6. Capital Contributions: Initial and ongoing capital requirements, valuation of non-cash contributions
7. Profit and Loss Sharing: Distribution of profits and losses, drawing rights, and accounting periods
8. Management and Decision Making: Governance structure, voting rights, and operational decision-making processes
9. Professional Obligations: Compliance with UAE accounting standards, professional ethics, and regulatory requirements
10. Client Relations: Client acceptance procedures, engagement terms, and confidentiality obligations
11. Partner Duties and Restrictions: Professional responsibilities, non-compete provisions, and exclusive service requirements
12. Insurance and Liability: Professional indemnity insurance requirements and liability allocation
13. Term and Termination: Duration of partnership and grounds for termination
14. Dispute Resolution: Process for resolving disputes under UAE law
15. Governing Law: Application of UAE law and jurisdiction
1. International Practice: Include when partnership has international operations or affiliations
2. Specialized Departments: Include when partnership has distinct practice areas or specialized units
3. Training and Development: Include when partnership has specific professional development programs
4. Intellectual Property: Include when partnership develops proprietary methodologies or software
5. Branch Offices: Include when partnership operates multiple offices across UAE emirates
6. Succession Planning: Include when addressing future partner retirement or admission procedures
7. Digital Services: Include when offering online or digital accounting services
1. Schedule 1 - Partner Details: Detailed information about each partner, including qualifications and licenses
2. Schedule 2 - Capital Contributions: Itemized list of initial capital contributions by each partner
3. Schedule 3 - Profit Sharing Ratios: Detailed breakdown of profit and loss allocation formulas
4. Schedule 4 - Services Offered: Comprehensive list of accounting and professional services provided
5. Schedule 5 - Office Locations: Details of main office and any branch locations
6. Appendix A - Professional Licenses: Copies of all required UAE professional licenses and registrations
7. Appendix B - Partnership Policies: Internal policies and procedures for partnership operations
8. Appendix C - Client Engagement Template: Standard client engagement letter and terms of service
Professional Services
Accounting
Auditing
Tax Advisory
Financial Services
Business Consulting
Corporate Services
Legal Services
Legal
Finance
Compliance
Risk Management
Professional Standards
Operations
Business Development
Client Services
Audit
Tax Advisory
Corporate Services
Accountant
Partner
Managing Partner
Senior Partner
Audit Partner
Tax Partner
Compliance Officer
Chief Financial Officer
Finance Director
Legal Counsel
Professional Standards Officer
Risk Management Officer
Practice Manager
Business Development Manager
Operations Director
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