2022-09-10
The ADGM Registration Authority issued this guidance to outline the annual accounts obligations for ADGM limited companies under the Companies Regulations 2020. It mandates that all accounts be prepared in accordance with International Accounting Standards and filed with the Registrar, while detailing specific requirements for accounting records, reference dates, and company size classifications. The document further specifies audit exemptions for micro-entities and small companies, along with strict deadlines and penalties for late filing.