Situation
A company has a branch that shares a bank account with the head office, creating intercompany balances (due to / due from). Auditors have requested confirmations for these transactions. It is unclear who should sign the confirmations — particularly when the General Manager is the only authorized signatory.
Answer
Who should sign the confirmations?
The UAE Commercial Companies Law (Federal Decree-Law No. 32/2021) and other applicable regulations do not specify who must sign intercompany confirmations.
This is therefore an organizational question, not a legal one: it depends on who holds authority to represent the branch and/or head office on financial documents.
That authority is defined by internal authorization documents, such as:
Power of Attorney
Board Resolution
Corporate authorizations issued by the head office
If the General Manager is the only authorized signatory and holds a specific document granting such authority — this is sufficient to sign the confirmations.