As global expectations for responsible sourcing rise, the UAE is taking a leading role in enhancing transparency, integrity, and sustainability in the gold industry. At the heart of this transformation is the Emirates Bullion Market Committee (EBC) and its UAE Good Delivery (UAEGD) system — a hallmark of ethical and compliant gold trading.
We are proud to announce that AVS Lewis & Pecker Auditing is a UAE Good Delivery Approved Reviewer, entrusted with conducting independent, third-party audits for gold refineries and market participants across the UAE and beyond.
What Is a UAE Good Delivery Approved Reviewer?
An Approved Reviewer is a licensed and qualified auditing entity authorized by the Emirates Bullion Market Committee (EBC) to conduct Risk-Based Due Diligence (RBDG) reviews under the UAE Good Delivery standards.
These reviews are designed to assess whether a gold market participant — such as a refinery or trader — is complying with critical supply chain rules, including:
- OECD Due Diligence Guidance for responsible sourcing
- UAE AML/CFT regulations and KYC standards
- Environmental and human rights protection
- Conflict-free sourcing from high-risk areas
Our Role as an Approved Reviewer
As an EBC-approved entity, AVS Lewis & Pecker Auditing is authorized to:
- Conduct independent supply chain audits for accredited gold refiners
- Evaluate policies, procedures, and compliance frameworks under the Rules for RBDG
- Verify traceability, KYC systems, and chain-of-custody practices
- Identify and assess risks across the gold supply chain
- Issue formal audit reports to support UAE Good Delivery accreditation or ongoing compliance
- Recommend improvements for ethical sourcing and operational transparency
Why Responsible Sourcing Audits Matter
In today’s gold market, buyers, refiners, and regulators demand more than just purity and weight. They require assurance that the gold has been:
- Sourced ethically and legally
- Not contributing to conflict or human rights abuse
- Free from environmental harm
- Compliant with anti-money laundering laws
Becoming or remaining a UAEGD-accredited member requires periodic audits by an approved reviewer — and that’s where we come in.
Compliance Aligned with Global and UAE Laws
Our reviews help clients align with:
- Federal Law No. 20 of 2018 on AML/CFT
- Cabinet Decision No. 10 of 2019
- The Rules for RBDG issued by the EBC
- International best practices including OECD Guidance, ISAE 3000, and RJC norms
How We Support Your Refinery or Gold Business
Our Compliance and Assurance teams work with you to:
- Prepare documentation and supply chain maps
- Review internal policies and control systems
- Conduct site visits, KYC checks, and stakeholder interviews
- Deliver detailed and regulator-compliant audit reports
- Provide recommendations for continuous improvement
A Step Toward a More Responsible Gold Market
Being part of the UAE’s initiative to ensure responsible sourcing of gold is not only about compliance — it’s about building trust, transparency, and long-term sustainability in the precious metals trade.
Whether you’re a refiner seeking UAEGD accreditation or an existing member preparing for your annual review, AVS Lewis & Pecker Auditing is here to support you with unmatched expertise and integrity.
Need a UAEGD Compliance Review?
Reach out to our team today and schedule your independent RBDG audit with a trusted Approved Reviewer.