Certification · UAE

ICV Certificate in the UAE

Organisations supplying ADNOC, Aldar, Mubadala and an expanding list of UAE government and semi-government entities are evaluated on their In-Country Value (ICV) score at tender stage. Cressford Chartered Accountants provides a complete ICV certification service: preparation of the ICV submission from audited financial statements, accurate classification to reflect the full legitimate score, and coordination with a MoIAT-approved certifying body through to the issuance of your certificate.

✓ Aligned to tender deadlines
✓ Score assessed prior to submission
✓ Fixed professional fees
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Chartered Accountants · Dubai · UAE

Obtain your ICV certificate

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The framework

What is an ICV certificate?

An ICV certificate, issued under the UAE National In-Country Value Programme administered by the Ministry of Industry and Advanced Technology (MoIAT), is an official document that quantifies the proportion of a company's expenditure and activity retained within the UAE economy. The assessment considers local procurement, in-country investment, Emiratisation, and the value added through goods manufactured or services rendered in the UAE.

Each certificate states an ICV score, expressed as a percentage. The programme originated with ADNOC in 2018 and was unified into a national framework under MoIAT in 2021. Participating government and semi-government entities now incorporate the ICV score into tender evaluation, making certification a practical prerequisite for public and semi-government procurement in Dubai and across the UAE.

ICV, In-Country Value, is a percentage score reflecting the economic value a business retains within the UAE. A higher score strengthens a bidder's position in tender evaluations conducted by participating entities.
Applicability

Which organisations require ICV certification?

ICV certification is not a statutory requirement; however, for organisations participating in government or semi-government procurement it is commercially essential. Where a participating entity evaluates a tender, a bidder without a valid ICV certificate is generally assigned a score of zero on the ICV component of the evaluation, a material disadvantage irrespective of price or technical merit. A valid ICV certificate is recommended for organisations that:

Supply participating entities

Including ADNOC, Aldar, Mubadala, Emirates Nuclear Energy Corporation and Etihad Rail, currently or prospectively.

Participate in public tenders

Federal or local government and semi-government tenders in Dubai, Abu Dhabi or elsewhere in the UAE.

Operate within a measured supply chain

Suppliers to Tier 1 contractors that are themselves assessed on ICV increasingly require certification of their own vendors.

Operate in procurement-significant sectors

Construction, oil and gas, ICT, logistics, engineering, healthcare, manufacturing and professional services.

Certificates are issued per legal entity; groups holding multiple licences generally require a certificate for each entity.

Commercial significance

The commercial significance of the ICV score

Absence of certification results in a zero score

A bid submitted without a valid ICV certificate is scored zero on the ICV component before commercial evaluation begins.

The weighting is substantial

In Abu Dhabi procurement, the ICV factor may represent up to 40% of the financial evaluation; where ICV carries such weight, marginal differences in score can determine the award.

An expired certificate is treated as no certificate

If a certificate lapses before tender close, the bidder is assessed as uncertified; certification timing should therefore be managed against the tender calendar.

Certification supports broader credibility

An independently certified ICV score demonstrates verifiable commitment to the UAE economy to clients, partners and financial institutions.

Scope of service

Scope of our ICV certification service

Preparation of the ICV template from audited financial statements, mapped accurately to the MoIAT format
Correct classification of local goods and services expenditure, Emiratisation, expatriate contribution and investment
Score simulation prior to submission, providing certainty before the figure becomes official
Coordination with a MoIAT-approved certifying body through technical review to certificate issuance
A structured score-improvement roadmap identifying legitimate measures for subsequent certification cycles
Where audited financial statements are not yet available, our chartered accountants complete the statutory audit as an integrated engagement
Methodology

How the ICV score is calculated

The ICV score is derived from weighted components extracted from audited financial statements. Indicative components and typical maximum weightings are:

Component
What it measures
Typical max weight
Local goods manufactured / third-party spend
Goods produced in the UAE, or expenditure routed through UAE-based suppliers
up to 50%
Investment
UAE-based assets, property, plant, equipment and other in-country investment
up to 25%
Emiratisation
Employment and development of UAE nationals
up to 15%
Expatriate contribution
Salaries and benefits paid to the expatriate workforce within the UAE
up to 10%
Bonus
Export revenue, growth in Emirati headcount and growth in investment
up to 5%

Two companies with comparable revenue may achieve materially different scores depending on how these figures are captured and classified. Classification, rather than the administrative completion of the template, is where the score is substantively determined, and where the involvement of chartered accountants provides measurable value. The precise formula and weightings differ between goods manufacturers and service providers under MoIAT guidelines.

Requirements

Requirements for an ICV certificate application

A valid UAE trade licence for the entity to be certified
Audited financial statements prepared under IFRS, signed by an auditor approved by the UAE Ministry of Economy, and no older than two years from the certifying year
A completed ICV template populated from the audited figures, with supporting schedules covering payroll, supplier and investment records
Supporting documentation, including supplier and expense records, Emiratisation data, and revenue classified between UAE and non-UAE customers
Entities incorporated within the preceding ten months that have not yet produced audited financial statements may apply on the basis of management accounts covering a period of up to nine months. Cressford Chartered Accountants advises on the appropriate route for each circumstance.
Require the statutory audit first? External Audit →
The process

The certification process

1
Financial statement readiness
IFRS-compliant audited financial statements are confirmed or completed as the foundation of the submission.
2
Template preparation
Audited figures are mapped to the MoIAT format with every line item classified correctly.
3
Score simulation
The projected ICV score is reviewed and classification gaps addressed prior to submission.
4
Submission to a certifying body
The file is submitted to a MoIAT-approved certifying body for technical review.
5
Certificate issuance
Upon verification, the ICV certificate and score are issued, ready for inclusion in tender submissions.

Cressford Chartered Accountants manages stages one to four and liaises directly with the certifying body throughout.

Validity

Certificate validity

An ICV certificate remains valid for fourteen months from the date of issue of the audited financial statements on which it is based. Re-certification within that window using the same financial statements does not extend the original expiry; accordingly, most organisations renew annually on the basis of updated audited accounts.

As an expired certificate is treated as no certificate in a live tender, Cressford Chartered Accountants monitors certificate expiry against each client's bidding calendar to ensure continuity of certification.
Forward planning

Improving the ICV score

The ICV score reflects underlying commercial decisions and can be improved through structured planning ahead of the next audited period:

Increasing procurement from UAE-based suppliers, with preference for suppliers holding valid ICV certificates
Strengthening Emiratisation through the recruitment and development of UAE nationals
Investing in UAE-based assets and operations
Ensuring eligible costs are captured and classified correctly throughout the year rather than at certification

Cressford Chartered Accountants incorporates these measures into a forward roadmap so that each certification cycle is planned rather than incidental.

Accounting & Bookkeeping →
Why Cressford Chartered Accountants

Why organisations appoint Cressford Chartered Accountants

Chartered accountants

The ICV score is determined by financial data, and the accurate preparation of that data is our core discipline.

Audit and certification within one firm

Where audited financial statements are required, the audit and the ICV submission are delivered as a single coordinated engagement.

Score certainty

The projected score is simulated and approved by the client before submission.

Senior engagement management

Experienced professionals manage each engagement against the client's sector requirements and tender deadlines.

FAQ

ICV certification questions, answered

What is an ICV certificate and which organisations require it?

An ICV (In-Country Value) certificate quantifies the proportion of a company's expenditure and activity retained within the UAE economy. Suppliers to ADNOC and a growing number of government and semi-government entities require certification to compete effectively in tenders; an uncertified bidder is generally scored zero on the ICV component.

Is ICV certification mandatory in Dubai?

Certification is not a statutory requirement, but it is commercially essential for organisations bidding on government or semi-government work, as the absence of a valid certificate places a bidder at a structural disadvantage against certified competitors.

What is required to apply for an ICV certificate?

Audited financial statements prepared under IFRS, signed by a Ministry of Economy-approved auditor and no older than two years, completed into the official ICV template and certified by a MoIAT-approved certifying body. Where no audit has yet been performed, Cressford Chartered Accountants completes both the audit and the submission.

What does an ICV certificate cost?

Certifying-body fees vary with the size and complexity of the entity, and preparation costs depend on the state of the financial records. Cressford Chartered Accountants provides a fixed professional fee, agreed in advance.

How long is an ICV certificate valid?

Fourteen months from the date of issue of the audited financial statements used to obtain it. Re-certification within that period using the same statements does not extend the expiry, and most organisations therefore renew annually.

Can the ICV score be improved?

Yes. Increasing UAE-based procurement, strengthening Emiratisation, investing in-country and classifying eligible costs correctly throughout the year each raise the score legitimately. Cressford Chartered Accountants provides a structured roadmap for successive cycles.

Does the ICV programme apply in Dubai or only in Abu Dhabi?

The National ICV Programme applies across the UAE, including Dubai. Any Dubai-based organisation bidding for participating-entity, government or supply-chain work may require a valid ICV certificate.

Secure your ICV certification before the next tender

Certification delivered efficiently, with your score confirmed before submission and a structured roadmap for future cycles.