AOPA Association of Practising Accountants in the UAE

Resource Library

Download Acts, laws, standards, circulars and professional resources — free for the accounting community.

Federal Decree-Law No. 50 of 2022 — Commercial Transactions Law

Commercial & Civil Law

The UAE Commercial Code, governing commercial obligations, commercial paper, negotiable instruments and banking transact...

Federal Law No. 5 of 1985 — Civil Transactions Law (Civil Code)

Commercial & Civil Law

The foundational civil code governing contracts, obligations, property and liability in the UAE.

Federal Decree-Law No. 15 of 2020 on Consumer Protection

Commercial & Civil Law

Protects consumer rights on pricing, quality, warranties and e-commerce, enforced by the Ministry of Economy.

Federal Decree-Law No. 36 of 2023 Regulating Competition

Commercial & Civil Law

Prohibits anti-competitive agreements and abuse of a dominant position, and regulates economic concentrations (mergers).