Version 1 · effective 23 Sep 2026

Terms of Use

NKR Compliance Portal – Terms of Use (version 1.0, effective [date])

  1. Who we are. The portal at portal.nkr.ae ("Portal") is operated by NKR Auditing LLC, [licence number], [address], Dubai, United Arab Emirates ("we", "us").
  1. What the Portal is for. The Portal is a private workspace in which we and our clients exchange documents, information and approvals for the compliance services we have been engaged to provide under a separate engagement letter. The engagement letter governs the services; these Terms govern use of the Portal. If they conflict, the engagement letter prevails.
  1. Access. We create user accounts for the people our client nominates. Each account is personal. You must keep your password and one-time codes confidential, must not share your account, and must tell us at once if you believe it has been used by someone else. We may suspend or withdraw access at any time, including when a user leaves the client's organisation.
  1. Your responsibilities. You confirm that the documents and information you upload or enter are accurate and complete to the best of your knowledge, that you are authorised to provide them, and that they do not infringe anyone's rights. You must not upload malicious code or use the Portal for any purpose other than the engagement.
  1. Approvals. When a user signs and uploads a draft return, a management representation letter or any other document marked for approval, we treat it as the client's approval to proceed, and the Portal records who did so and when. Requests for changes must be made through the Portal before approval.
  1. Records and audit trail. Every action on the Portal is logged and cannot be edited or deleted. Comments are permanent. The log forms part of our working papers.
  1. Availability. We aim to keep the Portal available at all times but do not guarantee uninterrupted access. We may take it offline for maintenance, with notice where practicable.
  1. Data retention. Documents relating to an engagement remain on the Portal while the engagement is active and for a period afterwards determined by us. We keep a complete copy of the engagement file in our own records as required by law and professional standards; the Portal is not the client's archive, and the client should keep its own copies.
  1. Confidentiality. We keep client information confidential in accordance with our engagement letter and professional obligations. Our Privacy Notice explains how personal data is handled.
  1. Liability. Nothing in these Terms limits liability that cannot be limited by law. Otherwise, our liability in connection with the Portal is governed by the engagement letter.
  1. Changes. We may update these Terms. You will be asked to accept the new version when you next sign in; continued use after acceptance means you agree to them.
  1. Governing law. These Terms are governed by the laws of the United Arab Emirates as applied in the Emirate of Dubai, and the courts of Dubai have jurisdiction.

Contact: [admin@portal.nkr.ae]