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The Abu Dhabi Accountability Authority “ADAA” was established on 18th December 2008 as an independent body reporting to His Highness the Crown Prince of Abu Dhabi, and replacing the Financial Audit Authority that was first established pertaining to law No. (1) for the year 1985.

The first law to establish The Financial Audit Authority stated that it be established as an independent body reporting to the Crown Prince and limited its mandate to include performing a financial audit on the funds of Public Entities and ensuring that these funds are managed efficiently and legitimately, with no reference to the provision of performance and risk reviews or advisory and assistance and it did not include training and development of UAE Nationals in Accounting and Audit. The Authority began implementation of its mandate on 15th April 1997 based on the amendments to law No. (1) mentioned above.