Licence and regulatory setup
Choose a jurisdiction and licence activity that covers bookkeeping or accounting services. Mainland licences come from the economic department of each emirate; free zones issue their own. If you plan to target mainland clients and government-linked work, check whether a free zone licence restricts where you can trade.
Bookkeeping is not the same as acting as a tax agent. To represent clients before the FTA as a tax agent, the individual and the firm must register with the FTA and meet its criteria. Audit is a separately regulated activity. Many new firms start with bookkeeping and VAT preparation, and partner with a registered tax agent until they qualify themselves. Accounting firms also have anti-money laundering duties, including customer due diligence, so read the Ministry of Economy guidance before taking your first client.