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At ADGM, we offer various support options, including contact details, FAQs, enquiry forms, and a whistleblowing form.

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Some of our FAQ topics
  • Getting started
  • Foundations regime
  • Resolution for incorporation
  • Existing auditors
  • New auditors
  • ACCESSADGM
  • Legal Framework

    Guidance, Templates
    and Policy Statements

    Legal Framework Guidance, Templates and Policy Statements

    ADGM and its three authorities have issued relevant guidance to communicate and explain the principles that underpin the legal framework, which is based on English Common Law.

    Guidance for applicants

    The guidance for applicants provides information on completing the application to register an entity in ADGM and should be read in conjunction with the relevant legislation. The Guidance Notes do not cover other requirements as set out in the relevant legislation such as contact with the court and other internal obligations that a company will need to consider and carry out.

    Branch – Financial Services
    Branch – Non-Financial Services
    Branch – Retail
    Incorporated Cell Company as Investment Company LTD ICC
    Incorporate Protected Cell Company as Investment Company LTD PCC
    Incorporate Close/Open-Ended Investment Company LTD
    Foundation (non-exempt)
    Foundation Continuance (non-exempt)
    Limited Liability Partnership – Financial and Non-Financial
    Private Company Limited by Guarantee – Non-Financial Services
    Private Company Limited by Shares – Financial Services
    Private Company Limited by Shares – Non-Financial Services
    Private Company Limited by Shares – Non-Exempt SPV
    Private Company Limited by Shares – Continuance SPV
    Private Company Limited by Shares – Retail
    Private Company Limited by Shares – Continuance Financial, Non-Financial, Retail excluding SPV
    Charitable Endowments in ADGM
    Permanent Establishment
    Legal Entity Types
    Partnership LLP
    Partnership
    Guidance on Continuance into ADGM
    Guidance on Exemptions from the requirement to appoint a CSP

    Supplementary Guidance on Whistleblowing

    In line with global movements favouring transparency, accountability and integrity, ADGM believes a culture that supports speaking up with confidence forms part of any progressive business environment. With that in mind, ADGM has implemented its regulatory framework for whistleblowing (the “Framework”). The Framework includes the WB Regulations; amendments to ER 2019, GEN, MIR and GPM; and this Guidance. This Guidance is issued jointly by the RA under section 3(3) of the WB Regulations and the FSRA under section 15(2) of FSMR. In November 2022, ADGM published its Guiding Principles on Whistleblowing. Those Principles have been incorporated into this Guidance to the extent appropriate, and accordingly the Principles themselves no longer represent current guidance.

    Supplementary Guidance on Whistleblowing

    Guidance for registered entities

    The following guidance notes provide information and interpretation on ADGM’s commercial legislation for existing registered entities.

    Environmental Social and Governance Disclosures Guidance
    Guidance on Revising Defective Accounts and Reports
    Annual Accounts Guidance
    Unaudited Small Companies Regime Balance Sheet Template
    Beneficial Ownership and Control
    Commercial License Renewal
    Consent letter to share office
    Guidance on Exemptions from the requirement to appoint a CSP
    Resolution - Change of Registered office Address
    Guidance on Exemptions form the requirement to appoint a CSP
    Guidance on Applications for Accounts Filing Extensions
    Guidance on Client Money
    Hotels and Tourism Establishments in ADGM
    Registration of Charges
    Service of Alcohol Guidance
    Trade Names
    Voluntary Liquidation Guidance

    Onshore Government Authorities Approval Guidelines

    The Registration Authority in ADGM is adopting a process that all retail businesses are required to obtain an Abu Dhabi Government Authorities approval prior to operating the businesses.

    The list of authorities and the applicable activities

    Resolution Templates

    Find below a variety of Resolutions templates that can be used to support your application. Please note that the Resolutions templates are drafted in the proposed format but can be modified according to your particular requirements. You may choose to use the Resolutions templates in their present form or modify them according to your particular requirements. The Resolutions templates do not constitute legal advice or opinion of any kind.

    Approval of Accounting Reference Date
    Change of Accounting Reference Date
    Auditor Appointment
    Auditor Removal & Replacement
    Approval of Alternative location of company’s record and transfer of records to alternative location
    Move of company’s record to the alternative location of company’s records
    Move of company’s record back to the registered office address
    Authorised Signatory Appointment
    Authorised Signatory Resignation
    Authorised Signatory Removal & Replacement
    Director Appointment
    Director Appointment by Shareholders
    Director Resignation
    Director Removal & Replacement
    Consent to act as Director
    Director’s Resignation
    Director’s Statement of Solvency
    Change of Company Name
    Secretary Appointment
    Secretary Resignation
    Secretary Removal & Replacement
    Consent to act as Secretary
    Secretary’s Resignation Letter
    Share Transfer
    Registration of Branch
    Registration of Branch by Management Board
    Registration of Branch by Board of Directors
    Resolution Incorporation LTD - Corporate Shareholder
    Resolution Incorporation LTG - Corporate Shareholder
    Resolution Incorporation LTD - Multiple Shareholders
    Resolution Incorporation LTG - Multiple/Individual Founding Members
    Resolution Incorporation LTD - Single Individual Shareholder
    Resolution Incorporation LTG - Single/Individual Founding Member
    Incorporation by Individual

    Registry Templates

    Below are a variety of Registry Templates. You may choose to use these templates in their present form or modify them according to your particular requirements.

    Kindly note that these have been issued by the Registration Authority as guidance only and we do not take any responsibility for any losses or liabilities that may arise from the use of these templates.

    Register of Directors (Individuals)
    Register of Charges
    Register of Directors Residential Addresses
    Register of Members
    Register of Members of Company Limited by Guarantee
    Register of Directors Corporate
    Register of Secretaries (Corporate)
    Share Certificate
    Source of Wealth Declaration
    Record of Beneficial Ownership & Control

    Decision Procedures, Disqualification and Enforcement Manual

    Decision Procedures, Disqualification and Enforcement Manual

    Forms

    Name self-declaration
    Statutory Demand
    Statement of Affairs
    Statement of Concurrence
    Nominee Arrangement Confirmation - Role Holder Nominee Company
    Nominee Arrangement Confirmation - Role Holder Nominee Foundation
    Nominee Arrangement Confirmation - Role Holder Nominee Shareholders/Beneficial Owners
    Nominee Arrangement Confirmation - Role Holder Nominee Partnership
    2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 10 20

    Information Technology Risk Management Guidance

    Published 20 November 2024 , Updated 20 November 2024

    The Financial Services Regulatory Authority (FSRA) of Abu Dhabi Global Market (ADGM) has published its Information Technology Risk Management Guidance which provides a comprehensive and holistic framework for managing technology risks in ADGM's financial sector.

    Effective Date 20 November 2024
    Information Technology Risk Management Guidance

    Guidance on ESG Funds and Model Portfolios in ADGM

    Published 14 November 2024 , Updated 14 November 2024

    The purpose of this Guidance is to clarify the expectations for the management and marketing of ESG investment vehicles, encourage disclosure of ESG-related information in line with global best practices, and mitigate the risk of greenwashing.

    Effective Date 14 November 2024
    Guidance on ESG Funds and Model Portfolios in ADGM

    Supplementary Guidance on Whistleblowing

    Published 10 July 2024 , Updated 10 July 2024

    In line with global movements favouring transparency, accountability and integrity, ADGM believes a culture that supports speaking up with confidence forms part of any progressive business environment. With that in mind, ADGM has implemented its regulatory framework for whistleblowing (the “Framework”). The Framework includes the WB Regulations; amendments to ER 2019, GEN, MIR and GPM; and this Guidance. This Guidance is issued jointly by the RA under section 3(3) of the WB Regulations and the FSRA under section 15(2) of FSMR. In November 2022, ADGM published its Guiding Principles on Whistleblowing. Those Principles have been incorporated into this Guidance to the extent appropriate, and accordingly the Principles themselves no longer represent current guidance.

    Effective Date 11 July 2024
    Supplementary Guidance on Whistleblowing

    Guidance on Preparing a Prospectus

    Published 29 February 2024 , Updated 29 February 2024

    This Guidance is issued under section 15(2) of the Financial Services and Markets Regulations 2015 (“FSMR”). It should be read in conjunction with FSMR and the Market Rules (“MKT”) of the Financial Services Regulatory Authority (“FSRA”).

    Effective Date 29 February 2024
    Guidance on Preparing a Prospectus

    Guidance on Principles for the Effective Management of Climate-Related Financial Risks

    Published 13 November 2023 , Updated 13 November 2023

    The Financial Services Regulatory Authority (FSRA) of Abu Dhabi Global Market (ADGM), together with other members of the UAE Sustainable Finance Working Group (SFWG), has issued the Guidance on Principles for the Effective Management of Climate-Related Financial Risks. The Principles constitute a declaration of common understanding among the SFWG members on the minimum standards that they expect to implement in their respective jurisdictions and in line with their legal frameworks in the area of climate risk management.

    Effective Date 06 October 2023
    Guidance on Principles for the Effective Management of Climate-Related Financial Risks

    Supplementary Guidance on Sustainable Finance

    Published 04 July 2023 , Updated 04 July 2023

    This provides guidance on the following designations for sustainable finance products and services:

    ADGM Green Funds

    ADGM Climate Transition Funds

    ADGM Green Portfolios

    ADGM Climate Transition Portfolios

    ADGM Green Bonds

    ADGM Sustainability-Linked Bonds

    Supplementary Guidance on Sustainable Finance

    Guidance on Environmental Social and Governance Disclosures

    Published 04 July 2023 , Updated 04 July 2023

    This Guidance provides information about the obligations of ADGM limited companies concerning the ESG Disclosures Framework.

    Guidance on Environmental Social and Governance Disclosures

    Supplementary Guidance on Private Credit Funds

    Published 04 May 2023 , Updated 04 May 2023

    The Supplementary Guidance is relevant to Authorised Persons and Applicants seeking to act as the Fund Manager of a Private Credit Fund. In particular, this Guidance highlights the eligibility and authorisation criteria that applicants must satisfy to be authorised as a Fund Manager in respect of a Private Credit Fund, as well as the ongoing regulatory requirements pertaining to Private Credit Funds.

    Supplementary Guidance on Private Credit Funds

    Supplementary Guidance on Regulatory Framework for Authorised Persons dealing in OTC Leveraged Products for Retail Clients

    Published 30 November 2022 , Updated 18 December 2023

    The FSRA has formalised the conditions that Authorised Persons dealing in over-thecounter leveraged products (“OTC Leveraged Products”) in relation to Retail Clients are subject to, in order to provide transparency and clarity around those requirements.

    Supplementary Guidance for OTCLPs

    Guidance on Continuous Disclosure

    Published 28 September 2022 , Updated 28 September 2022

    This Guidance is issued under section 15(2) of the Financial Services and Markets Regulations 2015 (“FSMR”). It should be read in conjunction with FSMR and the Market Rules (MKT) of the Financial Services Regulatory Authority (“FSRA”).

    Guidance on Continuous Disclosure

    Guidance on Disclosure Requirements for Mining Reporting Entities

    Published 28 September 2022 , Updated 28 September 2022

    This Guidance is published to assist Issuers, Listed Companies, Reporting Entities (and their advisors) to comply with the disclosure requirements contained in Chapter 11 of MKT, which relate to Minerals activities.

    Guidance on Disclosure Requirements for Mining Reporting Entities

    Guidance on Disclosure Requirements for Petroleum Reporting Entities

    Published 28 September 2022 , Updated 28 September 2022

    This Guidance is published to assist Issuers, Listed Companies, Reporting Entities (and their advisors) to comply with the disclosure requirements contained in Chapter 12 of MKT, which relate to Petroleum activities.

    Guidance on Disclosure Requirements for Petroleum Reporting Entities

    Guidance on Regulation of Spot Commodity Activities in ADGM

    Published 28 September 2022 , Updated 18 December 2023

    This Guidance sets out the FSRA’s approach to the regulation of the trading, clearing, settlement and related activities for Spot Commodities in and from ADGM, including activities conducted by Recognised Investment Exchanges, Multilateral Trading Facilities, Organised Trading Facilities, Price Reporting Agencies and intermediary-type Authorised Persons.

    Guidance on Regulation of Spot Commodity Activities in ADGM

    Code of Market Conduct ("CMC")

    Published 27 September 2022 , Updated 27 September 2022

    The purpose of the Code of Market Conduct ("CMC") is to supplement the Market Abuse provisions in Parts 8 and 9 of the Financial Services and Markets Regulations 2015 ("FSMR").

    Code of Market Conduct (CMC)

    Guiding Principles for the Financial Services Regulatory Authority’s Approach to Virtual Asset Regulation and Supervision

    Published 12 September 2022 , Updated 12 September 2022

    The Guiding Principles cover the FSRA's approach to virtual asset regulation and supervision, specifically outlining its expectations and risk appetite for the sector via the key pillars of: regulation; authorisation; preventing financial crimes; supervision; enforcement; and international cooperation.

    Guiding Principles for the Financial Services Regulatory Authority’s Approach to Virtual Asset Regulation and Supervision

    Guidelines for Financial Institutions adopting Enabling Technologies

    Published 15 November 2021 , Updated 15 November 2021

    The Central Bank of the UAE (CBUAE), together with the Securities and Commodities Authority (SCA), the Dubai Financial Services Authority (DFSA) of the Dubai International Financial Centre and the Financial Services Regulatory Authority (FSRA) of Abu Dhabi Global Market, collectively referred to as “Supervisory Authorities”, have issued the “Guidelines for Financial Institutions adopting Enabling Technologies” (“the Guidelines”).

    Guidelines for Financial Institutions adopting Enabling Technologies

    Guidance on Regulatory Framework for Fund Managers of Venture Capital Funds

    Published 15 May 2017 , Updated 18 December 2023

    The Guidance sets out the FSRA’s approach to an application for an FSP to operate under the framework outlined here for VC Managers (the “VC Manager Framework”), in addition to the existing requirements in relation to the Threshold Conditions as set out in the FSMR and GEN Rules.

    Guidance on Regulatory Framework for Fund Managers of Venture Capital Funds

    Guidance on Know Your Customer (KYC)

    Published 27 April 2021 , Updated 27 April 2021

    This Guidance is to provide clarity to Relevant Persons and to assist them in understanding their obligations under the UAE ‘Anti-Money Laundering and Combating the Financing of Terrorism’ (AML/CFT) framework, as well as the requirements contained in the Financial Services Regulatory Authority’s AML and Sanctions Rules and Guidance. These laws and regulations set out the minimum standards that must be adhered by Financial Institutions and Designated Non-Financial Businesses and Professions in the creation and implementation of their KYC policies, processes and procedures.

    Effective Date 30 May 2021
    Know Your Customer - Guidelines for Financial Institutions and Designated Non-Financial Businesses & Professions

    Guidance on Governance Principles and Practices to Mitigate Cyber Threats and Crime

    Published 09 November 2020 , Updated 09 November 2020

    This Guidance is an intended to provide Authorised Persons with practical illustrations of how the cyber governance principles should be interpreted to mitigate their cyber risks. It also contributes to supporting a holistic response to illicit activity involving cyber-related criminality recognizing its correlation with fraud, money laundering and terrorist financing; and with the aim of balancing innovation and risk to create a safer and more resilient financial ecosystem.

    Guidance on Governance Principles and Practices to Mitigate Cyber Threats and Crime

    Joint Guidance on the treatment of IFRS 9 Expected Credit Loss provisions in the UAE in the context of the COVID-19 crisis

    Published 04 April 2020 , Updated 04 April 2020

    This Joint Guidance proposes practical solutions to manage the impact of economic uncertainty on Expected Credit Loss, while remaining compliant with globally accepted financial reporting standards, IFRS. It is suggested to employ the flexibility embedded in the IFRS 9 framework to cope with the COVID-19 crisis.

    Joint Guidance on the treatment of IFRS 9 Expected Credit Loss

    Guidance on Digital Securities Offerings and Virtual Assets under the Financial Services and Markets Regulations

    Published 24 February 2020 , Updated 24 February 2020

    This Guidance is issued under section 15 of the Financial Services and Markets Regulations 2015 (“FSMR”). It should be read in conjunction with FSMR, the relevant Rulebooks of the Financial Services Regulatory Authority (“FSRA”), the Guidance & Policies Manual of FSRA, the ‘Guidance – Regulation of Virtual Asset Activities in ADGM’ and the ‘Guidance – Regulation of Digital Securities Activity in ADGM’ (“Digital Securities Guidance”).

    Guidance - Digital Securities Offerings and Virtual Assets under the Financial Services and Markets Regulations

    Guidance on Regulation of Virtual Asset activities in ADGM

    Published 24 February 2020 , Updated 18 December 2023

    This Guidance sets out the FSRA’s approach to the regulation of Virtual Asset activities in ADGM, including activities conducted by Virtual Asset Exchanges, Virtual Asset Custodians and, as applicable, intermediaries engaged in Virtual Asset Activities.

    Guidance on Regulation of Virtual Asset Activities in the ADGM

    Guidance on Regulation of Digital Securities activities in ADGM

    Published 24 February 2020 , Updated 24 February 2020

    This Guidance sets out the FSRA’s approach to the regulation of Digital Securities in ADGM for both primary and secondary markets, including in relation to Offers, Listings and Market Infrastructures (Recognised Investment Exchanges (RIEs), Multilateral Trading Facilities (MTFs), Recognised Clearing Houses (RCHs), amongst others).

    Guidance on Regulation of Digital Securities Activities in ADGM

    Guidance and Policies Manual (GPM)

    Published 03 February 2020 , Updated 11 July 2024

    This Guidance and Policies Manual (“GPM”) contains guidance on how the FSRA regulates and supervises financial services firms and markets that operate in ADGM. The GPM is meant to assist persons operating or intending to operate financial services or a market in the ADGM and should be read in conjunction with the Financial Services and Markets Regulations and the ADGM Rulebooks.

    Guidance and Policies Manual (GPM)

    Guidance on Application Programming Interfaces (APIs) in ADGM

    Published 14 October 2019 , Updated 14 October 2019

    This Guidance sets out the FSRA’s approach to those considering developing or using “Application Programming Interfaces (APIs)”, including applicants for a Financial Services Permission in ADGM, financial services firms located outside ADGM, and participants in FinTech, RegTech, SupTech, amongst others.

    Guidance on Application Programming Interfaces (APIs) in ADGM

    Supplementary Guidance on Authorisation of Digital Investment Management (“Robo-Advisory”) Activities

    Published 16 July 2019 , Updated 16 July 2019

    This Guidance sets out the FSRA’s approach to authorisation of Digital Investment Managers. It also describes the relief available to Digital Investment Managers whose business models meet conditions that serve to reduce the risks they pose to clients and to the FSRA’s objectives.

    Supplementary Guidance on Authorisation of Digital Investment Management (“Robo-advisory”) Activities

    FSRA Confidentiality Policy

    Published 26 May 2016 , Updated 18 April 2019

    This Confidentiality Policy provides guidance concerning the obligations and requirements on the Financial Services Regulatory Authority (the “Regulator”) when using and disclosing non-public information provided by third parties in the course of regulating financial services in the Abu Dhabi Global Market (“ADGM”).

    FSRA Confidentiality Policy

    Guidance on Regulatory Framework for Private Financing Platforms and Multilateral Trading Facilities dealing with Private Capital Markets

    Published 10 September 2018 , Updated 18 December 2023

    This Guidance sets out the FSRA’s approach towards the regulation of operators of Private Financing Platforms (PFPs) and Multilateral Trading Facilities (MTFs) serving equity investment, debt financing and trade receivables funding needs of start-ups, private enterprises and SMEs.

    Guidance on Regulatory Framework for Private Financing Platforms

    Common Reporting Standard (CRS) Guidance Note

    Published 22 December 2016 , Updated 22 December 2016

    This document covers an introduction to Common Reporting Standards (CRS). The UAE through the Ministry of Finance (MoF) intends to negotiate and sign the Mutual Administrative Assistance in Tax Related Matters (MAC) and the Administrative Multilateral Competent Authority Agreement (MCAA) in 2017 to enable it to meet the automatic sharing of information by 2018 in 2017.

    In order to meet the 2018 timeline all financial institutions are required to commence collection of relevant information as and from 1 January 2017. The MoF has produced guidance notes for CRS to assist financial institutions.

    Common Reporting Standard (CRS) Guidance Note

    FinTech Regulatory Laboratory Guidance

    Published 02 November 2016 , Updated 02 November 2016

    This Guidance sets out the Financial Services Regulatory Authority’s (“FSRA’s” or the “Regulator’s”) approach to the Regulatory Laboratory (“RegLab”) framework. In particular, this Guidance includes the eligibility and authorisation criteria that the applicants must satisfy to be authorised as FinTech Participants, the authorisation process, the types of restrictions that the Regulator may impose on the FinTech Participants’ conduct, as well as the information that FinTech Participants may be required to produce to the Regulator.

    FinTech Regulatory Laboratory Guidance

    FATCA Guidance

    Published 05 September 2016 , Updated 05 September 2016

    This document covers an introduction to FATCA, the intergovernmental agreement between the UAE and the United States and general guidance on the application of FATCA to ADGM regulated entities.

    Please note: The ADGM portal URL as mentioned on page 55 of the Guidance Notes is currently unavailable. Once the URL is available, the guidance notes will be updated accordingly.

    FATCA Guidance

    Supplementary Guidance on Authorisation of Investment Management Activities

    Published 21 October 2015 , Updated 10 April 2017

    The Guidance sets out the FSRA’s expectations on the minimum criteria for an applicant seeking Financial Services Permission to carry on the regulated activities of Managing Assets or Managing a Collective Investment Fund.

    Supplementary Guidance on Authorisation of Investment Management Activities
    ADGM Courts Guidance
    The information provided in these Guides is meant to assist parties and legal representatives in the conduct of cases before ADGM Courts. It is not a substitute for legal advice – these Guidelines are intended for informational purposes only. Parties and legal representatives must always refer to and comply with the ADGM Court Procedure Rules 2016 and the Practice Directions.
    A-Z Z-A 10 20 50 Title English Arabic Guidelines for Self-represented Litigants English Arabic Procedural Flow Chart for Civil and Employment Divisions Claims served within ADGM and Abu Dhabi English Arabic Procedural Flow Chart for Civil and Employment Divisions Claims served out of ADGM and Abu Dhabi English Arabic Procedural Flow Chart for Small Claims Division Claims served within ADGM and Abu Dhabi English Arabic Procedural Flow Chart for Small Claims Division Claims served out of ADGM and Abu Dhabi English Arabic Procedural Flow Chart for Enforcement of Judgments of ADGM Courts by Abu Dhabi Judicial Department English ADGM Courts Form Fees Reference Table English
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