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    Public Interest Entities (PIEs)

    Operating in ADGM Auditors Public Interest Entities
    About

    The United Arab Emirates has become a leading centre for innovation in finance, attracting global corporations and investment banks, fintech, private equity and venture capital firms, asset managers and advisory firms. This is thanks to its robust, vibrant and diverse business environment coupled with exceptional lifestyle opportunities. Against this backdrop, ADGM has grown rapidly since its inception, and it continues to grow and be the jurisdiction of choice for business.

    To foster a resilient financial and business ecosystem and to support ongoing growth, the ADGM Registration Authority (RA) CEO and Registrar of Companies has the power to designate certain privately owned entities that are of significance to the economy as ‘public interest entities’ or PIEs.

    Designation as PIEs

    The powers, provided under section 372(2)(b) of the ADGM Companies Regulations 2020, will be exercised by the RA CEO to designate certain ADGM companies as PIEs that are not listed on an investment exchange. ADGM Public Limited Companies (PLCs) that are listed on an investment exchange are automatically considered as PIEs by the ADGM RA.

    The ADGM Registrar will use the following criteria on a case-by-case basis to determine when to exercise these powers:

    • Group turnover of US$ 750 million or more; or
    • Group employees of 750 or more.

    ADGM companies that meet the criteria above, if designated as PIEs, will be contacted by the ADGM RA to notify the company’s board of directors and current auditor of its change in status.

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