Holding-company reporting
Reconcile investment registers, ownership, capital movements, loans and distributions. Assemble support for valuations, impairment judgments and the chosen presentation in the accounts.
Abu Dhabi · Financial reporting and preparation
ADGM Audit Readiness and Accounting Support
Prepare the books, schedules and reporting file for your appointed ADGM auditor. Start with the entity classification, reporting obligations and the correct registered signing firm.
SAIF Chartered Accountants · Scope and appointment confirmed before engagement.
Your reporting context
ADGM: start with the business, not a generic checklist.
ADGM has its own auditor oversight framework. A holding company, operating business, financial institution and public-interest entity can present different requirements. Readiness support must be coordinated with the appointed auditor and must not be confused with authority to sign the statutory report.
ADGM registration is distinct from DIFC registration and from general UAE professional licensing. Verify both the firm and relevant audit principal, and any required permit, using ADGM’s current register.
Authority and appointment checks
ADGM reporting requirements.
ADGM’s Registration Authority maintains a registered-auditor framework. Additional permits apply to audits of financial institutions and public-interest entities. This page offers preparation guidance, not a claim that SAIF Chartered Accountants is an ADGM Registered Auditor.
ADGM — auditor oversight ↗Keep reporting obligations separate.
Authority accounts filing, licence renewal, a bank request and a Corporate tax return may require different documents and dates. Obtain the current instructions rather than assuming one submission satisfies every obligation.
SAIF Chartered Accountants can discuss the preparation brief. Statutory signing and specialist engagements require separate confirmation of eligibility, competence and independence.
Business-specific evidence
What deserves attention in your reporting file?
The examples below help management organise the records. Actual audit procedures depend on the engagement, material balances and identified risks.
Group balances and consolidation
Identify reporting entities, intercompany transactions and elimination schedules. Agree reporting currency, component information and the scope requested by the appointed group auditor.
Financial institution reporting
Keep regulatory schedules and financial accounts consistent while recognising their different purposes. The required audit permits and engagement competence must be checked before appointment.
Accounts preparation and independence
Identify who prepares the accounts, approves estimates and owns the supporting records. Non-audit services must be considered against the appointed auditor’s independence requirements; do not bundle services without assessment.
A practical evidence trail
Connect the transaction to the final accounts.
- 01 · AgreeContract, purchase order or funding terms
- 02 · EvidenceDelivery, ownership, approval and source records
- 03 · ReconcileLedger, bank, stock and supporting schedules
- 04 · ReportAccounting judgments, disclosures and approvals
Preparation workflow—not a promise of an audit opinion. Investigate differences rather than adjusting records simply to make totals agree.
ADGM document checklist
Build a controlled, reconciled reporting pack.
Use the same reporting period and trial balance version throughout. Keep sensitive information in an agreed secure channel.
Entity and prior reporting
Licence, incorporation records, ownership, financial year, previous accounts, prior audit report and current authority or stakeholder instructions.
Ledger and financial balances
Trial balance, general ledger, bank statements and reconciliations, customer and supplier ageing, payroll, assets, accruals and prepayments.
Sector evidence
Holding-company reporting; Group balances and consolidation; Financial institution reporting; Accounts preparation and independence. Prepare the applicable schedules and explain how each agrees to the accounts.
Judgments and completion
Accounting policies, estimates, related-party balances, tax reconciliations, management approvals and a record of agreed adjustments.
Accounting and tax coordination
Strong books support the next reporting step.
Missing reconciliations and inconsistent opening balances can delay both audit and tax work. Establish a monthly close, retain source documents and review unresolved balances before year-end.
We can discuss records held in Zoho Books, Odoo, Xero, QuickBooks or other systems. Keep exports, access permissions and responsibilities clear when an external accountant is involved.
Accounting and bookkeeping support →Assess tax separately from the location.
Free-zone incorporation alone does not settle Corporate tax treatment. Assess the actual activities, income and applicable conditions, supported by reconciled accounts and transaction evidence.
Group charges, financing and cross-border transactions may need separate transfer-pricing analysis. Agree this work explicitly rather than assuming it is covered by an annual audit.
Corporate tax services →Transfer pricing support →
Scope, fees and timing
A proposal based on your company profile.
Fees depend on transaction volume, contract complexity, record quality, locations, currencies and reporting users. Share the licence, year-end, trial balance and required deliverables for a tailored proposal.
Confirm whether cleanup, accounts preparation, tax advice, group schedules or additional reports are included. No fixed package fits every company.
Request a scoped proposal →Plan the engagement in four steps
- Confirm the brief: entity, appointment, independence and dates.
- Prepare the file: reconcile balances and assign evidence owners.
- Resolve questions: review support and document adjustments.
- Complete the pack: obtain approvals and agree submission responsibilities.
Allow time for third-party evidence and management decisions. A desired deadline does not remove the need for sufficient evidence.
Frequently asked questions
ADGM audit and accounting questions.
Answers on requirements, approved auditors, records, fees and preparation.
Ask our team →01Is SAIF Chartered Accountants presented here as an ADGM registered auditor?+
No. This page concerns audit readiness and accounting support. The statutory signing firm and principal must be verified against ADGM’s current requirements before an audit appointment is made.
02Can a DIFC registered auditor automatically sign an ADGM audit?+
No automatic equivalence should be assumed. Check ADGM registration and any additional permits relevant to the entity and engagement.
03Does every ADGM company have the same audit requirement?+
No single conclusion should be applied to all entities. Check the legal form, size, activity and applicable exemptions or special rules with the Registration Authority and appointed advisers.
04How do I check ADGM approved auditors?+
Verify the statutory signing firm with the relevant authority and check the permissions required for the specific entity and activity. Readiness or bookkeeping support must not be mistaken for authority to issue the audit report.
05What documents are needed for ADGM audit preparation?+
Start with the licence, incorporation documents, reporting period, trial balance, general ledger, bank reconciliations and prior accounts. Add contracts and the sector-specific schedules described on this page, together with current authority correspondence.
06How much does ADGM audit or accounting support cost?+
Fees depend on the company profile, records, transaction volume, complexity and agreed deliverables. Share a non-sensitive brief and current trial balance for a scoped proposal. There is no universal fixed package.
07How long does the work take?+
Agree milestones after reviewing the records and reporting deadline. Missing evidence, confirmations, accounting judgments and management approvals affect completion; neither a guaranteed turnaround nor a clean audit opinion should be promised in advance.
08Does a company with no revenue still need accounting records?+
Yes. Funding, licence costs, bank charges, deposits and other expenses can exist before sales begin. Determine the applicable audit and filing requirements separately; no revenue is not automatically the same as legal dormancy.
09Does free-zone registration automatically give 0% Corporate tax?+
No. The entity’s activities, income and applicable tax conditions must be assessed separately. Keep the financial accounts and supporting tax analysis consistent rather than relying on the free-zone name alone.
10Can you work with our existing accounting software?+
We can discuss records maintained in Zoho Books, Odoo, Xero, QuickBooks or another system. Agree the required exports, reconciliations and secure access. Software reports do not replace contracts and source evidence.
11Is bookkeeping included in the audit fee?+
Not automatically. Accounts preparation, cleanup, tax work and additional reports should be separately identified, priced and assessed for independence before the engagement is accepted.
Related insights
Practical preparation beyond this page.
Broader UAE accounting and tax guidance. These articles do not replace ADGM instructions or entity-specific advice.
AccountingUAE Monthly Bookkeeping Checklist: Documents to Reports
A practical monthly bookkeeping checklist for UAE businesses: collect source documents, reconcile balances, review tax schedules and prepare a clear management reporting pack.
Read insight ↗
Corporate TaxQualifying Free Zone Person Assessment: UAE Corporate tax Guide
Assess QFZP eligibility, qualifying income, excluded activities, de minimis, substance, audit and transfer pricing requirements under UAE Corporate tax.
Read insight ↗
AccountingOutsourced Accounting in Dubai: In-House or External Support?
Compare outsourced, in-house and hybrid accounting for a UAE business. Understand deliverables, responsibilities, costs, software access and the questions to ask before appointing a provider.
Read insight ↗Official sources and related services
DIFC audit services →Accounting and bookkeeping →All free-zone guidance →
Sources checked 21 September 2026. General guidance; confirm current rules, appointment eligibility and company-specific instructions before relying on a filing timetable.
SAIF Chartered Accountants
Start with a clear reporting brief.
Tell us the entity, year-end and report you need. We will discuss the appropriate scope and next steps.
Discuss ADGM requirements →