Law No. (16) of 2023 Concerning the Organisation of Abu Dhabi Accountability Authority

Article 1 — Definitions ¶

In the implementation of the provisions of this Law, the following words and
phrases shall have the meanings corresponding thereto unless the context
requires otherwise:
State : The United Arab Emirates.
Emirate : Emirate of Abu Dhabi
Ruler : The Ruler of Abu Dhabi.
Government : Government of Abu Dhabi
Authority : Abu Dhabi Accountability Authority.
Competent
Authorities
: All security, police, supervisory, judicial and sovereign
committees and entities and the other entities, each within
their own competencies, affiliated to the Government of
the Emirate or the Government of the State.
Controlled
Entities
: Any entities which are subject to the control of the
Authority in accordance with the provisions of this Law.
Chairman : Chairman of the Authority.
Vice-
Chairman
: The Vice-Chairman of the Authority.
Regulation
governing the
Affairs of the
Chairman of
the Authority
: A Regulation issued by the Ruler specifying the duties of
the Chairman of the Authority, the acts prohibited, the
mechanism of his displinary, his annual remuneration
and his leaves, and any allowances or bonuses or any
other organisational matters.
Directors
General
: The Directors General at the Authority.
Executive
Management
: The Undersecretaries, Directors General , and Executive
Directors and the like at the Controlled Entities, regardless
of their appointment mechanism.

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Senior
Government
Employees
: The chairmen of governmental departments, members of
the committees affiliated to the Executive Council, and
the like.
Officials of
the Controlled
Entities
: a. Officials and Employees of the Executive Management,
and
b. Chairmen and members of the Board of Trustees and
Board of Directors, governance officials, members of
executive management and the like at the Controlled
Entities and governmental companies and their
subsidiaries that are subject to the control of the
Authority according to the provisions of this Law,
regardless of their appointment tool.
Employee : The person who is appointed at the Controlled Entity by a
resolution of the competent authority.
Public
Function
: Any federal or local position whether legislative,
executive, supervisory or administrative, including the
performance of the duties of the public authority at the
ministries and governmental departments, or assigned by
any public authority to carry out a particular task, or any
chairmanship or membership of Board of Directors and
executive management at the entities, public institutions
and companies which are wholly or partially owned by
federal government or local governments.
Human
Resources
Regulation
: The Human Resources Regulation for the Employees
of the Authority and issued by the Chairman; it covers
the appointment of the employees of the Authority,
their ranks, remuneration, allowances and rewards, as
well the assessment of their performance, promotions,
obligations, acts prohibited for them, mechanism of their
disciplinary, termination of their service, and any other
relevant controls.

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Private
Function
: Financial, commercial or professional activities, or
membership of Board of Directors, or working for third
parties with or without remuneration, or ownership of
sole proprietorships, shares or equities in companies
– excluding public joint-stock companies, and other
activities specified in the Regulation of Human Affairs for
the Employees of the Authority.
Control : functions related to auditing, review, examination,
assessment, inspection, investigation and analysis of the
accounts of Controlled Entities and the Control Systems
applied thereto.
Control
Systems
: These include, without limitation, governance and internal
control regulations related to the financial, accounting,
administrative and operational systems, as well as the
information systems at the Controlled Entities.
Financial and
Administrative
Violations
: Financial and administrative violations in accordance
with the provisions of this Law.
Financial and
Administrative
Corruption
: Any act that is considered as a financial and administrative
violation in accordance with the provisions of this Law.
Financial
Statements
: The annual financial report that is prepared in accordance
with the recognised accounting standards, to describe
the performance of an economic unit.
Rules of
Appointment
of Auditors
and Standards
for Auditing
Financial
Statements of
the Controlled
Entities
: Rules of appointment of auditors, and standards for the
audit of the Controlled Entities’ Financial Statements
issued by the Authority, taking into consideration the
legislations of the affiliated companies listed on the
stock exchange in the State and any affiliated companies
established outside the State, in addition to the
requirements of the legislations regulating the financial
system of the Government.

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Regulation of
Integrity and
Transparency
: A regulation issued by the Chairman following the Ruler’s
approval thereon in accordance with the provisions of this
Law, including the principles of integrity, transparency,
accountability, honesty and combating corruption in the
Public Function and the awareness among employees
and persons dealing with the Controlled Entities.
Regulation
of Anti-
Corruption
Procedures
: A regulation issued by the Chairman after the approval
of the Ruler including all controls and procedures of
administrative investigation, according to the provisions
of this Law, and any other relevant rules.
Disclosure
Regulation
: Rules issued by the Chairman with the approval of the
Ruler in accordance with the provisions of this Law, to
regulate the provisions and mechanism of financial
disclosures and other disclosures related to the control and
protection of public funds, including disclosures related
to Senior Government Employees and administrators and
employees of Controlled Entities.
Auditor : An auditor who is entrusted to audit the Financial
Statements and prepare and sign the reports on the audit
of the Financial Statements and the relevant reports
confirming the effectiveness of the internal control
systems, compliance control and statements of service
performance.
Internal
Auditor
The employee who is entrusted to supervise the internal
audit, and prepare and sign the internal audit reports.
Whistle-blower A physical or legal person cooperating with the Authority
or any Controlled Entity or other Competent Authorities,
or reporting any matter falling within the competencies
of the Authority in accordance with the provisions of this
Law.

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Witness The person who gives a statement based on a knowledge
or a knowledge claim concerning specific facts or data
or based on the access to such facts or data, or about
carrying out, or omission from, an act, particularly if
such facts or acts committed or omitted have led to any
violations of the Financial or Administrative Corruption as
stipulated in this Law.
General
Organisational
Structure
A general administrative system for the Authority
comprising the main technical and support sectors of the
Authority and their names, tasks, and responsibilities. It
does not include the detailed internal and subsidiary
structure of these sectors or their tasks, nor the
administrative and operational systems of the approved
organisational structure.

Article 2 — Objectives of the Law ¶

This Law aims at enhancing the control of the public funds, and regulating
the Authority’s contributions with other Competent Authorities in protecting
them through the following:
1. Control the financial and operational activities of the Controlled Entities
to ensure their efficiency, effectiveness, economy, and optimal use of the
public resources.
2. Combat financial and administrative corruption and lay down general
principles to enhance the management of corruption risks, uncover it,
address its causes, and hold perpetrators accountable to protect financial
resources and public funds.
3. Enhance and strengthen the principles of integrity, transparency, and
accountability, as well as the proper management practices in the
Government and Controlled Entities in order to promote the reputation of
the Emirate and confidence in its financial and economic system.
4. Enhance the quality of auditing provided to the Controlled Entities in the
Emirate.

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Chapter (2)
The Authority and Regulation of its Affairs

Article 3 — Definition of the Authority ¶

Abu Dhabi Accountability Authority is a public entity, and is the supreme
authority for financial control, accountability, integrity and transparency in
the Emirate. It is a corporate entity having the legal capacity required for
the practice of its activities and achievement of its objectives. It shall have
a financial and administrative independence, and shall directly report to the
Ruler.

Article 4 — Headquarters of the Authority ¶

The headquarters of the Authority shall be located in Abu Dhabi City, and
branches thereof may be established in the Emirate by a decision of the
Chairman.

Article 5 — Financial Affairs of the Authority ¶

1. The Authority shall have a separate budget to be approved by the Ruler and
attached to the general budget of the Emirate, and the Chairman shall have
all the powers and authorities required for the management and execution
of such budget, and may make any transfer between its chapters and
items according to the financial and administrative regulations approved
at the Authority, in order to guarantee the independence of the Authority
from the Controlled Entities.
2. The Authority shall apply the governmental accounting principles for the
organisation of its accounts and registers.
3. The fiscal year of the Authority shall start on the first day of January and
end on the 31st of December of every year.
4. The Authority shall have one or more certified auditors, in order to audit
the Authority’s accounts and Financial Statements. Such auditors shall
be appointed by a resolution of the Chairman based on the Rules of
Appointment of Auditors, and shall assume their tasks based on the

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Standards of Auditing the Financial Statements of the Controlled Entities,
or any other standards deemed appropriate by the Authority.

Article 6 — Organisational Structure ¶

The Chairman shall issue the General Organisational Structure following the
approval thereof by the Ruler. Such Organisational Structure shall include
a sector for auditing, control and accountability, and a sector for integrity
as well as financial and administrative anti-corruption, in addition to a
sufficient number of technical and support sectors, in order to implement
the powers and competencies of the Authority as stipulated in this Law.
Their tasks, responsibilities and names shall be specified in the General
Organisational Structure in accordance with the provisions of this Law and
the legislations issued pursuant thereto. The Chairman may issue and amend
the internal structure of the sectors and their tasks, and the administrative
and operational systems of the approved organisational structure in order to
achieve the Authority’s objectives, all of this without prejudice to the general
framework of the approved General Organisational Structure.

Article 7 — Chairman of the Authority and the Assistants Thereof ¶

1. The Authority shall have a Chairman amongst the nationals, to be
appointed by an Amiri Decree, and shall be at the rank of Chairman of
Department.
2. The Chairman of the Authority may have one or more deputies amongst
the nationals, to be appointed by an Amiri Decree based upon the
proposal of the Chairman, and shall be at the rank of an Undersecretary
of a Department and may be entrusted with some competencies of the
Chairman.
3. The main sectors of the Authority shall have Directors General amongst
the nationals to be appointed by an Amiri Decree based upon the proposal
of the Chairman.
4. The Regulation of the Affairs of the Chairman shall organise the
administrative and regulatory matters related to the position of Chairman.

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Article 8 — Tasks of the Chairman of the Authority ¶

The Chairman shall assume the tasks specified thereto in accordance with
the provisions of this Law, particularly the following:
1. Prepare the annual budget of the Authority, submit it to the Ruler for
approval, and supervise its implementation.
2. Approve the annual strategy and plan and supervise their
implementation.
3. Submit to the Ruler the Authority’s report on the audit of the annual
reports of the Financial Statements of the Government.
4. Submit an annual report about the activities of the Authority and other
reports, as required, to the Ruler.
5. Conduct administrative investigation with the Senior Employees of the
Government and Officials of the Controlled Entities should they violate
the provisions of this Law.
6. Issue the internal financial and administrative rules and regulations
governing the activities of the Authority and the affairs of its employees.
7. Issue the resolutions required for the regulations, standards, rules
and methodologies related to the exercise of the competencies of the
Authority.
8. Approve the Financial Statements of the Authority.
9. Appoint an auditor for the Authority.
10. Represent the Authority before Courts and third parties, or delegate or
assign someone for this purpose.
11. Any other tasks assigned thereto by the Ruler.

Article 9 — Legal Oath ¶

1. Before assuming the tasks of his position, the Chairman shall take the
following legal oath before the Ruler:
“I swear to God Almighty, to be loyal to the Ruler and the State, respect
the Constitution and the Laws, carry out my duties with integrity and
honesty, look out for the interests of the people, fully preserve the
entity of the State and its funds, and to maintain the confidentiality of all

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information, as God is my witness”.
2. The remaining employees of the Authority, including the Vice-Chairman
and the Directors General, shall take the legal oath before the Chairman
by making the statement mentioned in Clause (1) of this Article.

Article 10 — Employees of the Authority ¶

1. The Authority shall consist of a sufficient number of employees with
experience, skills and educational qualifications enabling them to perform
their job optimally.
2. The Human Resources Regulation shall govern the appointment of the
employees of the Authority, and shall specify their ranks, remuneration,
allowances, and rewards, evaluation of their performance, promotions,
obligations, acts prohibited for them, the mechanism of their discipline
and termination of their services, as well as other relevant provisions
related to the conditions of their service at the Authority.
3. No employee may combine between his position and another position;
all employees are prohibited from assuming a Private Function unless
according to the controls stipulated in the Human Resources Regulation
for the employees of the Authority.
4. No employee at the Authority may work at any Controlled Entity that was
subject to his duties or competencies of the Authority during the period of
his work at the Authority, unless after the lapse of not less than two years
from the date of termination of his services at the Authority or upon the
approval of the Chairman, without prejudice to the relevant legislations.
5. In exercising their duties under the provisions of this Law, the Authority’s
employees shall not be subject to the control of any Controlled Entity or
any other entity, and no Controlled Entity, public entity, other entity, or
person may summon any of the Authority’s employees in connection with
any of the Authority’s functions, without the approval of the Chairman.

Article 11 — Independence and Objectivity ¶

1. The Chairman and Vice-Chairman, as well as the Directors General and

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employees, shall be independent and shall be objective while carrying
out their tasks in the course of implementing any competencies of the
Authority as per the controls indicated in this Article and Article (10) of
this Law, as the case may be.
2. The Chairman may not combine between his position and any other Public
or Private Function, unless with the approval of the Ruler, and shall be
prohibited from practising financial, commercial or professional activities
and from being a member of any Board of Director or any committee
reporting to the Government or Controlled Entities, unless according to
the controls stipulated in the Regulation of the Affairs of the Chairman of
the Authority.
3. The Vice-Chairman or the Directors General may not combine between
their positions and any other Public or Private Function, and shall be
prohibited from practising financial, commercial or professional activities
and from being members of Board of Directors or any committees
reporting to the Government or Controlled Entities, unless according to
the controls stipulated in the internal regulations of the Authority.
4. Excluding the requirements of the affiliation of the Authority prescribed
in Article (3) of this Law, the Authority or the Chairman, Vice-Chairman
or the Directors General thereof, shall not be subject, while assuming
their competencies and powers stipulated in this Law, to the organisation,
supervision or control of any other Controlled Entity or any other entity.

Article 12 — Controls of the Work at the Authority ¶

All documents, resolutions, data, information, reports, papers, registers,
plans, printed or electronic graphics accessed by any Employee or a person
assigned to carry out any activities at the Authority, shall remain confidential.
They shall not disclose or show them nor allow others to access them,
whether during their service at the Authority or upon termination of their
service or assignment, unless by a written approval of the Chairman or by a
judicial order.

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Article 13 — Implementation of the Recommendations of the Authority ¶

The Authority shall communicate the results of its work to the Controlled
Entities through reports that include its observations, requests, and
recommendations in their regard. These entities shall implement the
Authority’s requests and provide it with their responses to those observations,
requests, and recommendations within a period not exceeding (30) thirty
days from the date on which they were notified of them. This period may be
extended by a resolution of the Chairman. In the event that a response is not
received from any of the Controlled Entities within the aforementioned period
without an acceptable excuse, the results of the audit and the observations
reached by the Authority in the reports prepared thereby shall be considered
final, and the Chairman may submit a report to the Ruler about any Controlled
Entity that does not adhere to those recommendations.
Chapter (3)
Competencies and Powers of the Authority

Article 14 — Competencies of the Authority ¶

The Authority shall be in charge of supervising the public funds and shall
contribute to the protection thereof according to the provisions of this Law
as well as the auditing standards issued therefrom, through carrying out the
following competencies:
1. Audit the annual Financial Statements of the Government and express
opinion thereon, and issue a report including the results of the audit
works.
2. Audit and examine the separate and consolidated annual Financial
Statements of the Controlled Entities, taking into account the laws and
regulations on establishing the Controlled Entities.
3. Examine the working papers and reports of the auditors of the entities
whose laws require the audit of their Financial Statements by an auditor,
to ensure that the Financial Statements fairly reflect the situation and
financial performance of the Entity, as well as the quality of the audit
performed thereby and submit the relevant reports.

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4. Assess the efficiency and effectiveness of the internal audit systems, as
well as the operational and financial operations and data, in addition to
the IT and communication systems at the Controlled Entities.
5. Verify the abidance of the Controlled Entities by the legislations,
regulations, policies, resolutions and rules of governance related to the
Authority’s activities for auditing purposes.
6. Review the performance and risks of the Controlled Entities, and
examine the efficiency, effectiveness and economy of the financial and
operational activities thereof, and submit recommendations to this
effect.
7. Receive, examine and conduct administrative investigation concerning
the following complaints and reports:
a. Illegal control in any way on the funds and property of the Controlled
Entities.
b. Conflict of interests, such as the participation or influence of the
Chairman of the Controlled Entity or any member of its Board of
Directors or any employee thereof in the decision-making process
at the Entity, where he or any of his relatives or partners have a
personal interest therein.
c. Misuse of power or abuse of a Public Function to obtain an interest
or benefit for oneself or others.
d. Cases of disclosure of official data and information of Controlled
Entities, which are revealed to the Authority or reported thereto.
e. Carry out or abstain from any act or behaviour or make any statement,
directly or indirectly, regardless of the method, in case this affects
the financial reputation of the Emirate or cause prejudices to its
economic interests.
8. Train and qualify the Nationals working in the sectors related to the
competencies of the Authority, and the persons graduating from
universities and institutes in said sectors.
9. Examine the complaints and violations falling within the Authority’s
competencies and that are subject to inspection by the Controlled
Entities, according to the provisions of this Law.
10. Enhance and spread integrity, transparency, accountability, and

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honesty in Public Functions, for the Controlled Entities and the public,
and strengthen the rules of an environment that is free of financial
and administrative corruption, specify the public principles and
responsibilities to prevent corruption, prevent the risks thereof, and
detect it, address its causes, hold its perpetrators accountable and
prosecute them, protect and recover the funds of the Emirate, and
prepare a regulation for the integrity and transparency, to be published
in the Official Gazette, and apply it at the Controlled Entities to combat
corruption and raise awareness among the employees and the persons
dealing with the Controlled Entities.
11. Issue the rules and regulations governing applicable disclosures in
accordance with the provisions of this Law, and publish them in the
Official Gazette.
12. Monitor any deficiencies in any governance legislations and regulations
and administrative and financial regulations of the Controlled Entities,
revealed for the Authority in the course of assuming the competencies
entrusted thereto, and suggest any amendments deemed necessary.
13. Conduct researches and studies that aim at achieving professional
integrity.
14. Establish and analyse a database for the Financial and Administrative
Violations falling within the competencies of the Authority, and find the
adequate solutions to address such violations and ensure the prevention
thereof.
15. Coordinate with judicial authorities and other Competent Authorities to
follow up on cases within the Authority’s jurisdiction, including transit
crimes.
16. Provide financial and accounting activities entrusted to the Authority by
the Judiciary in the cases referred thereto by the Authority.
17. Represent the Emirate before local entities and international
organisations in the field of control, audit, integrity, transparency, and
the combat of Financial and Administrative Corruption, and participate
in the conferences and forums, and organise relevant training sessions.
18. Any other tasks assigned thereto by the Ruler.

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Article 15 — Powers of the Authority ¶

• For the purposes of enabling the Authority to carry out the competencies
entrusted thereto by virtue of this Law, the Authority shall have the
following competencies:
1. Control, audit, review, and examination, through periodic or surprise
visits.
2. Request information, documents, data, evidence and proofs, either in
writing or verbally.
3. View any documents, resolutions, papers, data, information, reports,
manual or electronic registers or any electronic systems at the Controlled
Entities, and maintain and keep any copies thereof.
4. Accede the electronic systems and programs of the Controlled Entities
to evaluate the degree of safety and protection of information and data
and official registers related thereto, and those related to the entities
and individuals dealing therewith, in coordination and cooperation
with other relevant entities and without prejudice to their prescribed
competencies. The Authority may at its discretion link the electronic
programs and systems of the Controlled Entities with the electronic
systems of the Authority for Control and auditing purposes.
5. Enter the headquarters of the Controlled Entities without the need to
any prior authorisation.
6. Attend the ordinary and extraordinary meetings of the general assembly
of the Controlled Entities.
7. Request the minutes of meetings of the audit committees at the
Controlled Entities.
8. Inspect the Controlled Entities and their Headquarters and the buildings
related thereto without the need for any prior authorisation, and inspect
the persons and private places based on an authorisation granted by
the competent public prosecution.
9. Request the attendance of Senior Government Employees with the
approval of the Ruler and summon the Officials or Employees of other
Controlled Entities or any other person whose interrogation or testimony
is required in the course of the Authority’s work.
10. View the government bank accounts.
11. Request the Public Prosecution to view the bank accounts and personal
information of any natural or corporate person, for the purpose of

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examining reports and conducting administrative investigation, taking
into consideration the applicable legislations.
12. Cooperate with and seek the assistance of the security services and
police in the Emirate and other Emirates, each within their competencies,
to conduct investigation and inquiries and collect evidence and facts,
and for escort in case of entering and inspecting any places.
13. Temporarily suspend the Employee or the assigned person from working
at the Controlled Entity, for administrative investigation purpose, for
a period of maximum six months, renewable for a period that does
not exceed another six months, in accordance with the controls and
procedures stipulated in the Regulation of Anti-Corruption Procedures,
as follows:
a. Based on the approval of the Ruler, in the case of Senior Government
Employees and Officials of Controlled Entities.
b. By a resolution of the Chairman, in the case of employees of the
Controlled Entities.
14. Assigning the Internal Auditor at the Controlled Entity with any tasks
it deems necessary for the purposes of enforcing its powers, after
notifying the Chairman of that Entity.
• The Chairman may entrust any activities of the Authority to any Entity or
seek the assistance of technicians, experts and consultants, for reasons
he deems appropriate.

Article 16 — Seek the Assistance of Experienced and Competent Persons ¶

The Authority may, for the purpose of assuming the duties and competencies
entrusted thereto by virtue of the provisions of this Law, seek the assistance
of any experienced and competent persons deemed appropriate.
Chapter (4)
Control and Audit Sector

Article 17 — Director General of the Sector ¶

The Control and Audit Sector shall have a National Director General to be
appointed by an Amiri Decree based upon the proposal of the Chairman.

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Article 18 — Competency of the Sector ¶

The Sector shall conduct the Control activities stipulated in this Law over
the Controlled Entities, through the powers prescribed for the Authority in
accordance with the provisions of this Law.

Article 19 — Control Activities ¶

The Control activities carried out by the Authority over the Controlled Entities
are the following:
1. Financial Control
The Authority shall conduct financial Control over all operations of the
Controlled Entities in order to ensure the extent of their relevance and the
appropriateness of their accounts and their legitimacy according to the
work methodology adopted by the Authority and the framework applied
thereby, through the following:
a. Audit the annual Financial Statements of the Government and express
opinion thereon, and issue a report including the results of the audit
works.
b. Audit the separate and combined Financial Statements of the Controlled
Entities taking into consideration the laws of the Controlled Entities in
accordance with the approved auditing standards.
c. Review the separate and combined annual Financial Statements of
the Controlled Entities whose laws require an auditor for the audit of
the Financial Statements, and examine the work papers and auditors’
reports, to verify that the Financial Statements fairly reflect the situation
or financial performance of the Entity, as well as the quality of the audit
carried out thereby according to the approved auditing standards and
other rules specified by the Authority as deemed appropriate thereby,
and submit the relevant reports.
d. Examine the financial operations carried out by the Controlled Entities
by practising all their activities and works.
e. Examine the data, documents and papers related to all bank accounts
of the Controlled Entities to ensure that they are managed in conformity

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with the approved control systems.
f. Verify the validity of the calculation, completion and collection of public
revenues and financial returns resulting from the Controlled Entities’
provision of services and practice of activities, including without
limitation the fees, prices, tariffs, fines, proceeds of the sale, earnings,
and other revenues.
g. Verify that the expenditures of the Controlled Entities are made in
conformity with the items of the annual budget appropriated thereto,
and ensure that they are used for the specified purposes in accordance
with the approved powers and in conformity with the approved control
regulations.
2. Control of Compliance and Performance
The Authority shall assume the tasks of control of compliance and
performance over the duties and activities carried out by the Controlled
Entities, in order to verify the extent of compliance of the Controlled Entities
with the laws and regulations related to their competencies and ruling
their activities, as well as the extent of the efficiency and effectiveness
of their operational activities in accordance with the standards and work
methodology and frameworks applied thereby through the following:
a. Review and examine the procurement at the Controlled Entities to
ensure the validity of their implementation or approval in accordance
with the laws, regulations and policies governing them.
b. Verify compliance with the rules and regulations of governance,
accounting and accountability approved thereat.
3. Control over the Control Systems and their efficiency and effectiveness:
The Authority shall assume its control tasks over the efficiency and
effectiveness of the Control Systems, in coordination with the Competent
Authorities in the Emirate, when needed, in order to ensure the efficiency
and effectiveness of such systems in the control of all the operational,
financial and electronic activities, as well as the IT and communication
systems at the Controlled Entities, according to the work methodology
adopted by the Authority and the framework applied thereby through the
following:
a. Ensure the extent of availability of the Control Systems that aim at

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protecting the Controlled Entities, as well as the examination thereof
and verification of their procedures, to verify the extent of their
efficiency and determine any deficiencies therein, and recommend any
measures that shall be taken to address such deficiencies.
b. Evaluate the principles of governance and corporate risk management,
performance management, internal audit regulations, internal audit
units, among many others at the Controlled Entities, according to the
best recognised international standards and practices, to determine
the opportunities of development and enhancement.
c. Examine the efficiency of the Control procedures related to the
information systems, and the applications and programmes of
the operational and financial activities, in addition to their data,
communication means and networks, and examine the data bases,
as well as the reports issued thereby, to ensure their efficiency and
effectiveness, and the achievement of the objectives of the Controlled
Entities concerning the protection and safety of information, data
and official registers of the Controlled Entities, and other entities,
individuals and persons dealing therewith.
Chapter (5)
Integrity and Anti-Corruption Sector

Article 20 — Director General of the Sector ¶

The Integrity and Anti-corruption Sector shall have a National Director
General to be appointed by an Amiri Decree based upon the proposal of the
Chairman.

Article 21 — Competency of the Sector ¶

The Sector shall coordinate with other Competent Authorities, to exercise
the competencies of the Authority in terms of strengthening, establishing
and spreading the principles of integrity, transparency, accountability,
honesty, as well as combating Financial and Administrative Corruption at the
Controlled Entities, through the powers of Control, research, investigation,

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information collection using the prescribed tools entrusted to the Sector by
the Chairman in accordance with the provisions of this Law.

Article 22 — Investigation for the Public Interest ¶

The consideration of the complaints, reports and administrative investigations
conducted by the Authority concerning any Financial and Administrative
Corruption shall be made for the purpose of achieving the public interest, and
not for deciding upon any administrative and civil disputes or administrative
grievances among the employees, suppliers, contractors or others, or any
other private interest.

Article 23 — Preventive and Precautionary Measures ¶

1. The Chairman of the Authority or the delegate thereof may, when assuming
his competencies and powers in accordance with the provisions of this
Law, ask the Public Prosecution to take the following preventive and
precautionary measures, where necessary:
a. Seize the funds of the person against whom there are sufficient
grounds for suspicion that he has committed a criminal offence as a
result of any Administrative or Financial Corruption, or any person who
possesses the proceeds of such offence, and prohibit the disposition
of such funds, until completion of the administrative investigation
procedures and adjudication of such case.
b. Seize the funds of the ascendents and descendants and spouse of the
person against whom there are sufficient grounds for suspicion that he
has committed a criminal offence as a result of an Administrative or
Financial Corruption, and prevent the disposition of such funds if there
is justification for doing so.
c. Impose a travel ban upon the person suspected of having committed
any Financial and Administrative Corruption, as well as his ascendants
and descendants and spouse, for a period that does not exceed three
months, provided that the matter is raised to the competent court
within eight working days from the date of the ban decision, and that

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the court issues its decision within a period that does not exceed five
working days from the date of raising the matter thereto. The Court
may renew said ban for one or more periods if needed, in accordance
with the applicable rules.
2. The public prosecution may take any appropriate measures to this effect.
3. The Chairman may temporarily suspend the work of the Employee or the
assigned person at the Controlled Entity in the interest of the administrative
investigation, for a period of maximum six months, renewable for a period
that does not exceed another six months, and take any other preventive
measures deemed appropriate, such as the closure of the office of the
Employee or banning him from entering the headquarters of the concerned
Controlled Entity or using the electronic and information services or other
services designated therefor at the Controlled Entities or any other entity,
or suspending his representative membership at Boards of Directors and
Committees, or any other measures.

Article 24 — Handling the Administrative Investigation ¶

1. The Authority shall discontinue the administrative investigation in case of
evidence insufficiency, invalidity, absence of violation, insignificance, or
any other discontinuation reasons.
2. The Authority shall inform the Controlled Entity or the concerned
Competent Authority about the violation to impose the disciplinary penalty
upon the violating Employees or those charged with a Public Function,
recover the public funds which were unlawfully received and compensate
for the damages caused thereby, if necessary, provided that the Authority
is informed of the decisions on the actions taken within fifteen days from
the date of reporting the violation.
3. An Employee’s absence from work does not prevent from proceeding with
disciplinary accountability procedures for the violations attributed to him,
and it is prohibited to accept his resignation if he has been referred for
investigation, except after a final decision has been issued in his regard.
4. The Employee shall remain responsible for the violations he committed,
even after the end of his service for any reason if the procedures are

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initiated against him within (3) three years from the date of leaving his
service.
The Chairman may ask the Public Prosecution, in accordance with the
controls referred to in Article (23) of this Law, to suspend the payment
of the retirement pension within the limits of a quarter, or the end-of-
service gratuity to which the Employee is entitled until the end of his trial
procedures.
5. Without prejudice to what is stated in Clause (2) of this Article, the Authority
shall refer the administrative investigation papers to the competent
public prosecution whenever the administrative investigation reveals the
existence of a suspicion of a criminal offence.
6. The Regulation of Anti-Corruption Procedures shall govern the rules and
conditions of handling the administrative investigation.

Article 25 — Protection of Whistle-blowers and Witnesses ¶

1. The Authority shall coordinate with the Competent Authorities to provide
the necessary protection to the Whistle-blowers or the Witnesses
according to the controls and procedures stipulated in the Regulation of
Anti-Corruption Procedures, including the following:
a. Provide the necessary protection at their place of residence, if needed,
in coordination with the security entities and police in the State.
b. Not to disclose the identity of the Whistle-blower or Witness or any
information referring thereto.
c. Protect the Whistle-blower or the Witness at their place of work and
ensure that they are not exposed to any discrimination or mistreatment.
2. For the purposes of the implementation of the provisions of this Law,
reporting any Financial and Administrative Violations to the Authority shall
not be considered as a breach of the non-disclosure and confidentiality
legislations and agreements, whether at the Controlled Entity where the
Whistle-blower works or with whom he deals.
3. No person may be subject to any penalty just because he has reported
on or witnessed against a Financial and Administrative Corruption, unless
such reporting is fake or vexatious. The Whistle-blower or Witness who

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incurs damage, contrary to the provisions of Clauses (1) and (2) of this
Article, may seek appropriate compensation from the person who has
caused such damage.
4. The Regulation of Anti-Corruption Procedures shall govern the rules and
conditions of the mechanism of reporting violations, including all the
obligations of the Whistle-blowers, as well as their protection, rewarding,
and the penalties prescribed for fake and vexatious reporting.

Article 26 — Rewarding of the Whistle-blowers and Witnesses ¶

A moral or material incentive reward may be granted to any person
who provided fundamental information that led to the detection of an
Administrative or Financial Corruption, according to the controls laid down
by the Authority in the Regulation of Anti-Corruption Procedures.

Article 27 — The Regulation of Anti-Corruption Procedures for the Financial and ¶

Administrative Violations shall include the following:
1. Mechanism of reporting the Financial and Administrative Violations.
2. Rules of administrative investigation regarding the violations of the
Financial and Administrative Corruption.
3. Rules of handling the administrative investigation.
4. Regulation of Whistle-blowers and witnesses.
5. Controls of settlement and recovery of the public funds for the public
interest.
6. Any rules or procedures that aim at achieving the objectives of the
Authority through administrative investigation.
Chapter (6)
Controlled Entities

Article 28 — Determining the Controlled Entity ¶

1. The Authority shall assume all the competencies, duties and responsibilities
inside and outside the State, taking into consideration the applicable

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legislations, over the following Controlled Entities:
a. Local departments, municipalities, authorities, institutions, councils,
general secretariats, agencies, Diwans, police, local security entities,
centres, offices, universities, institutes, funds, markets, and all public
corporate persons related to the Government, as well as the companies
which are wholly and directly owned by the Government.
b. The companies which are wholly owned by governmental entities or
companies, whether directly or indirectly, severally or jointly, and the
companies in which the Government or the governmental entities or
companies contribute, directly or indirectly, severally or jointly, with a
percentage that exceeds 25% of their capital.
2. The Ruler may assign the Authority to exercise its competencies over any
entity where the Government has shares of less than the percentage
aforesaid in Clause (1) of this Article or that is financially supported,
whether directly or indirectly, by the Government.

Article 29 — Exemption and Reduction of the Penalty for the Public Interest ¶

1. Based upon the approval of the Ruler and the recommendation of the
Chairman, may be exempt from the legally prescribed penalty whomever
was a partner or collaborator in the Financial and Administrative Corruption
and has reported the perpetration of such corruption before detection
thereof, particularly if this has led to the collection of any evidences
deemed necessary for the condemnation of the other partners in the
corruption, or in case such reporting was made following the detection of
the corruption and contributed in determining the remaining violators or
recovering the public funds.
2. The Authority, upon referring the Financial and Administrative Violations
to the public prosecution in the cases indicated in Clause (1), may
recommend, as per the controls and procedures stipulated in the
Regulation of Anti-Corruption Procedures, to mitigate the penalty as
deemed appropriate for the interest of the administrative investigation.

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Article 30 — Settlement and Recovery of the Public Funds for the Public Interest ¶

Based upon the approval of the Ruler and the recommendation of the
Chairman, and according to the controls and procedures stipulated in the
Regulation of Anti-Corruption Procedures, the administrative investigation
may be discontinued when reaching a settlement with any person who
had committed a Financial or Administrative Violation, if such settlement
has resulted in the recovery of the public funds, subject-matter of the
administrative investigation, and in case such person has provided any
information deemed important for the public interest and has cooperated
with the governmental entities in this regard.

Article 31 — Responsibilities of the Controlled Entities ¶

Every Controlled Entity shall abide by the following:
1. Enhance the culture and concepts of integrity, honesty and
responsibility among its Employees and ensure that they abide by the
rules of professional behaviour which are applicable at the Controlled
Entity, and take the disciplinary actions against the violators.
2. Separate the supervisory, executive and controlling roles, determine
the powers, and design the administrative structures in a way that
enables accountability and liability.
3. Adopt specific procedures to collect, manage and disburse funds
including the procedures of procurement and the management and
implementation of contracts at the Controlled Entities.
4. Abide by the internal audit regulation including all the procedures
and controls designed to provide assurances about the completion
of operational activities of the Controlled Entities with efficiency and
effectiveness as well as the extent of validity of their financial reports
and about compliance with the legislations and regulations in force.
5. Transparency and simplification of the procedures and automation of
the services provided by the Controlled Entity.
6. Commitment to the regulations, rules and regulations issued by the

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Chairman in accordance with the provisions of this Law.
7. Inform the Authority about the Financial and Administrative Corruption
upon detecting any violation according to the provisions of this Law,
and refer their investigations concerning the violations falling under the
competencies thereof to the Authority with all reports, and resolutions
on actions taken within a duration of maximum five working days from
the date of issuance thereof. The Authority may verify the integrity
of the procedures adopted by the Controlled Entities regarding the
Financial and Administrative Violations, and take any actions deemed
appropriate in this regard. In case the Controlled Entity proceeds with
the administrative investigation procedures with regards to violations
related to Financial and Administrative Corruption and discovers that
any employees of other Controlled Entities were engaged in such acts,
then said Controlled Entities shall refer the matter to the Authority to
conduct an administrative investigation.
8. Prepare the Financial Statements of the Controlled Entity according to
the standards issued by virtue of the applicable legislations, provided
that the Authority obtains a copy of such statements within the period
of time determined by the Authority.
9. Subject to the competencies of the Authority in auditing the Financial
Statements in accordance with the provisions of this Law, appoint an
Auditor to audit its Financial Statements in accordance with the rules
for Appointing Auditors and the Standards for Auditing the Financial
Statements of Controlled Entities issued by the Authority. In case the
law or regulation establishing the Controlled Entity does not provide
for the appointment of an external auditor and an Auditor has been
appointed thereto, the Authority may take whatever measures it deems
appropriate to verify the accuracy of their Financial Statements.
10. Appoint an Internal Auditor and provide him with the resources, powers,
authority and independence required for carrying out his tasks.

Article 32 — Responsibility of the Employees of the Controlled Entities and the Persons ¶

Dealing therewith

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1. Any employee at the Controlled Entity and any person in charge of a Public
Function or service shall assume the following:
a. Work through the scope of the job responsibilities assigned thereto,
provided that the Controlled Entity where he works takes into account
all the responsibilities prescribed thereto in accordance with the
provisions of this Law.
b. Abide by all the laws, rules, regulations, procedures, and code of
conduct applicable at the Controlled Entity.
c. Abide by the Regulation of Integrity and Transparency issued by the
Authority.
d. Report any Financial and Administrative Corruption to the Authority
upon detection thereof.
2. Any company, entity or individual dealing with a Controlled Entity – each
within their own competencies – shall abide by the applicable legislations,
regulation and procedures, and shall inform the Authority about any
Financial and Administrative Corruption upon its detection.

Article 33 — Responsibility of the Auditors of the Controlled Entity ¶

The Auditor and the Internal Auditor at the Controlled Entity shall abide by the
standards, rules and professional methodologies issued by the Authority, and
shall inform the Authority about any Financial and Administrative Corruption
upon its detection.

Article 34 — Cooperation with the Authority ¶

1. The Authority shall assume the competencies and powers prescribed
thereto according to the provisions of this Law without prejudice to the
competencies prescribed for the other concerned governmental entities.
All these entities shall cooperate with the Authority - each within their own
competencies - to enable it to exercise its competencies and powers. The
Authority shall exercise said competencies and powers over the assets
and interests of the Controlled Entities outside the State as per the

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applicable legislations, in coordination with the Competent Authorities
and in accordance with the applicable regulations.
2. The Authority, if need be, and in case any Controlled Entities rejects that
the Employees of the Authority assume their duties as legally prescribed,
may submit an application to the Judicial Authority to take the procedures
of preserving the data or information or treasuries or funds or devices or
places where the required data is available.
3. In case of a dispute between the Authority and any Controlled Entity in
terms of the final results or recommendations provided by the Authority,
then the matter shall be raised to the Ruler to decide whatever he deems
appropriate to this effect.
4. In case there is a dispute between more than one Controlled Entity
concerning the competency related to the administrative investigation of
any violation related to Financial and Administrative Corruption, then the
Executive Council shall have jurisdiction to settle the dispute based upon
a recommendation made by the Authority.
Chapter (7)
Crimes and Penalties

Article 35 — Penalty for disclosing secrets ¶

Without prejudice to any more severe penalty in any other law, any Employee
in the Authority or someone assigned to do any of the Authority’s tasks, who
discloses the confidentiality of documents, resolutions, data, information,
reports, papers, records, printed or electronic plans and drawings that he
has access due to, or during the course of performing his job, or reveals
them or allows others to view them, whether during his work in the Authority
or after the end of his service or his assignment, shall be sentenced to
imprisonment for a period of not less than one year and not more than
5 years and a penalty of not less than two hundred thousand (200,000)
Dirhams and not more than two million (2,000,000) Dirhams, or to either
penalties.

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Article 36 — Penalty for Impeding the Work of the Employees of the Authority ¶

Without prejudice to any more severe penalty provided for in any other law,
shall be sentenced to imprisonment for a period that does not exceed a
year and to a fine of not less than ten thousand Dirhams and not more than
(1,000,000) one million Dirhams, or to either penalty whomever:
1. Refrains from responding to the summon issued by the Authority.
2. Makes a malicious reporting to the Authority.
3. Refrains from reporting a Financial and Administrative Corruption to the
Authority.
4. Refrains from submitting any documents, resolutions, papers, data,
information, reports or registers required by the Authority, within the
deadlines set therefor, or refrains from providing his statements or
testimony regarding a Financial or Administrative Corruption case under
consideration.
5. Refrains from, or performs, any act or behaviour that may impede the
work of the Authority and may prevent it from exercising its competencies
or powers.
6. Attempts in any way or any form to impede the work of the Authority or to
exercise influence on the employees of the Authority while carrying out
their duties or abuse them.
7. Exposes any Whistle-blower or Witness of a Financial or Administrative
Corruption to a verbal or physical abuse, and harms them because of
reporting corruption.
8. Refrains from submitting a financial disclosure or submits invalid data in
this regard, contrary to the provisions of this Law and the Disclosure
Regulation.
Chapter (8)
Final Provisions

Article 37 — Submittal of the Legislations to the Authority ¶

Without prejudice to the competencies prescribed for the concerned
entities in the Emirate, the draft legislations related to the competencies
of the Authority shall be raised thereto in accordance with the provisions of
this Law.

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Article 38 — Law Enforcement Capacity ¶

The Chairman of the Judicial Department shall issue, in agreement with the
Chairman of the Authority, a resolution determining the Authority’s Employees
having the judicial enforcement capacity, concerning the violations falling
under their competencies in accordance with the provisions of this Law.

Article 39 — Laws to which the Authority and its Employees are subject ¶

1. The Authority shall not be subject to the laws and regulations applicable
at the Government, except for the matters which have a special provision
in the rules and regulations issued for the implementation thereof.
2. The National Employees of the Authority shall be subject to the Law of
Civil Retirement Pensions and Benefits applicable in the Emirate.

Article 40 — Repeal of a Law ¶

1. The aforesaid Law no. (19) of 2020 shall be repealed, and the regulations
and resolutions issued pursuant thereto shall remain effective consistently
with the provisions of this Law, until the issuance of the regulations and
resolutions implementing the provisions of this Law.
2. Any text or provision contrary to the provisions of this Law shall be
repealed.

Article 41 — Enforcement Date ¶

This Law shall be published in the Official Gazette, and become effective
from the date of its publication.
Mohamed bin Zayed Al Nahyan
Ruler of Abu Dhabi
Issued by us in Abu Dhabi
Date: 31 October 2023
Corresponding to: 16 Rabee Al Akher 1445 Hijri

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Executive Council
Resolutions
Executive Council Resolutions

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