Persons required to submit an Auditor’s Report together with their Income Tax return, pursuant to section 104 of the Income Tax Regulation, must submit an Auditor’s Report signed by an independent auditor licensed by the relevant authority at the time of submission of the person’s income tax return.
Below is the current list of auditors licensed by Institute of Chartered Accountants of the Maldives
| # | Name | Contact Number | Registration Date | Registration Number | |
| 1 | Deloitte Partners | [email protected] | 7781029 | 08-Mar-21 | ICAM-FL-EPN |
| Jatindra Kumar Bhattray, Mohamed Siraj Muneer | |||||
| 2 | Naeem & Jinan LLP | [email protected] | 7777174 | 08-Mar-21 | ICAM-FL-EWC |
| Ibrahim Naeem | |||||
| 3 | Crowe Maldives LLP | [email protected] | 3309585 | 08-Mar-21 | ICAM-FL-GX6 |
| Hassan Mohamed | |||||
| 4 | Prudent Chartered LLP | [email protected] | 7982727 | 08-Mar-21 | ICAM-FL-NLC |
| Ibrahim Shabeen, Ahmed Shifau | |||||
| 5 | M.H.P.A L.L.P | [email protected] | 3339002 | 08-Mar-21 | ICAM-FL-OGP |
| Rifaath Jaleel | |||||
| 6 | Ernst & Young | [email protected] | 7771297 | 08-Mar-21 | ICAM-FL-UA2 |
| Muthukrishnan Rengaraj, Dhunya Nizar | |||||
| 7 | FJS Associates LLP | [email protected] | 3007270 | 08-Mar-21 | ICAM-FL-WSN |
| Fareeha Shareef | |||||
| 8 | Mile and Associates | [email protected] | 3339991 | 21-Mar-21 | ICAM-FL-17F |
| Abdulla Leeman Zahir | |||||
| 9 | Macro Assurance LLP | [email protected] | 7931963 | 21-Mar-21 | ICAM-FL-1E7 |
| Hawwa Fajuwa | |||||
| 10 | Rest Assured LLP | [email protected] | 9690474 | 21-Mar-21 | ICAM-FL-97F |
| Ali Mansoor | |||||
| 11 | Oppic LLP | [email protected] | 7791323 | 21-Mar-21 | ICAM-FL-9GS |
| Ahmed Aslam, Ahmed Mohamed | |||||
| 12 | AIX Associates LLP | [email protected] | 7986680 | 21-Mar-21 | ICAM-FL-H7D |
| Sudhuna Sulaiman, Ishaq Usman | |||||
| 13 | Ibrahim and Associates LLP | [email protected] | 7779363 | 21-Mar-21 | ICAM-FL-S8I |
| Mohamed Shifau Ibrahim | |||||
| 14 | KPMG | [email protected] | 7981195 | 21-Mar-21 | ICAM-FL-WAD |
| Mohamed Nayeem Mohamed Shameel, R.W.M.O.W. Duminda B. Rathnadiwakara, Mohamed Mihad | |||||
| 15 | AccruPlus LLP | [email protected] | 7910800 | 21-Mar-21 | ICAM-FL-WGK |
| Abdul Wahhab | |||||
| 16 | Emmjay Associates | [email protected] | 3329307 | 01-Apr-21 | ICAM-FL-AHL |
| Dr. Ibrahim Mahfooz | |||||
| 17 | Faris & Co LLP | [email protected] | 3322080 | 01-Apr-21 | ICAM-FL-OTO |
| Ali Faris Mohamed, Mas’udh Muhammadh | |||||
| 18 | QVL Advisory LLP | [email protected] | 7960042 | 01-Apr-21 | ICAM-FL-W9I |
| Mohamed Hameed | |||||
| 19 | Optimo LLP | [email protected] | 7995551 | 21-Apr-21 | ICAM-FL-JBA |
| Mohamed Nafiz | |||||
| 20 | TAX ASSIST AUDIT & CONSULTING LLP | [email protected] | 7997383 | 08-Jun-21 | ICAM-FL-KPW |
| Jaufar Ali | |||||
| 21 | FMC Auditors LLP | [email protected] | 7631128 | 01-Jul-21 | ICAM-FL-KM4 |
| Ahmed Adam | |||||
| 22 | ODITSTANDARD LLP | [email protected] | 7778502 | 15-Aug-21 | ICAM-FL-1CY |
| Ali Shareef | |||||
| 23 | Auditor General's Office | [email protected] | 3323939 | 31-Aug-21 | AGO |
| 24 | Clover Partners LLP | [email protected] | 7988958 | 07-Sep-21 | ICAM-FL-4I2 |
| Adam Athif | |||||
| 25 | S&A Advisory LLP | [email protected] | 7779517 | 07-Sep-21 | ICAM-FL-73T |
| Ahmed Shakir, Ahmed Ali | |||||
| 26 | AF Associates LLP | [email protected] | 7847978 | 13-Apr-22 | ICAM-FL-N1Z |
| Fathimath Abdul Latheef |
| # | Name | Contact Number | Registration Date | Registration Number | |
| 1 | Ahmed Shan | [email protected] | 9158543 | 08-Mar-21 | ICAM-SP-CM5 |
| 2 | Abdulla Shahid | [email protected] | 7902122 | 21-Mar-21 | ICAM-SP-EP8 |
| 3 | Mohamed Shahid | [email protected] | 7891163 | 21-Mar-21 | ICAM-SP-KLS |
| 4 | Madeeh Ahmed | [email protected] | 7783337 | 21-Mar-21 | ICAM-SP-SKR |
| 5 | Abdul Hameed Adam | [email protected] | 7996869 | 01-Apr-21 | ICAM-SP-NEV |
| 6 | Mohamed Shafeeq | [email protected] | 9901990 | 05-May-21 | ICAM-SP-A8V |
| 7 | Abdulla Husham | [email protected] | 7776313 | 05-May-21 | ICAM-SP-X2W |
| 8 | Mumthaz Abdul Rasheed | [email protected] | 7778650 | 08-Jun-21 | ICAM-SP-XKR |
| 9 | Shaun Shareef | [email protected] | 9699466 | 29-Mar-22 | ICAM-SP-Y9Z |
| 10 | Ahmed Hisham Fawzy | [email protected] | 7771297 | 13 Dec 2022 | ICAM-SP-K6Z |
| 11 | Ibrahim Luthufee | [email protected] | 7211416 | 21-Mar-23 | ICAM-SP-Y6Z |
| 12 | Shamoon Adam | [email protected] | 9657267 | 11-Jul-23 | ICAM-IL-T48 |