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ADGM RA: 11 November 2024
ADGM Registration Authority clarifies that ADGM Registered Auditors are eligible to audit the financial statements of Taxable Persons domiciled in ADGM for UAE Corporate Tax purposes.
Entities incorporated within ADGM are required to prepare annual financial statements in accordance with the International Financial Reporting Standards (IFRS), unless exempt. These financial audits, where required, must be conducted by an ADGM Registered Auditor.
The ADGM Registration Authority oversees and regulates Registered Auditors and Audit Principals in accordance with the ADGM Auditors’ Framework, including the ADGM Companies Regulations (Auditors) Rules 2023.
ADGM entities seeking guidance on specific legal obligations are encouraged to obtain independent legal advice tailored to their circumstances.
To view the complete list of audit firms and individuals authorised to audit within ADGM, please visit the ADGM audit public register here.
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