Engagements planned and performed under International Standards on Auditing
ADGM Registered Auditor • FI Audit Permit
ADGM Registered Auditors in Abu Dhabi
Appoint an auditor whose status and scope are verifiable. KGRN Chartered Accountants Limited is listed in the ADGM Public Register as a Registered Auditor and holds an FI Audit Permit. We provide independent audit services for ADGM entities, with an engagement approach aligned to the applicable ADGM framework, International Standards on Auditing and ADGM financial-reporting requirements.
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000000234ADGM Registered Auditor
Al Maryah IslandADGM presence
18+Years of expertise
FI Audit PermitFinancial institutions
01 / REQUIREMENT
Does Your ADGM Company Require an ADGM Audit?
Determining whether your ADGM entity requires an audit involves more than assessing its size. The analysis should consider the company’s legal form, activities, group structure, financial year, eligibility for an audit exemption and UAE Corporate Tax position.
While certain small, dormant and qualifying subsidiary companies may be exempt under the ADGM Companies Regulations 2020, these exemptions are subject to specific conditions. An entity seeking Qualifying Free Zone Person status must also maintain audited financial statements to meet the applicable Corporate Tax requirements, regardless of its revenue.
Where an audit is required or voluntarily undertaken, the company must appoint an ADGM Registered Auditor.
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ASSESSMENT PATH
Audit Exemptions Under the ADGM Framework
Subject to the detailed conditions in the Companies Regulations 2020, an audit exemption may be available in the three situations below. Each is conditional, and none of them settles your Corporate Tax position.
An exemption under the ADGM Companies Regulations does not automatically resolve your UAE Corporate Tax obligations. Your QFZP position must be assessed separately.
0%
02 / QFZP
QFZPs: Audited Financial Statements are Required Regardless of Revenue
An ADGM entity that is, or intends to be, a Qualifying Free Zone Person must prepare and maintain audited financial statements to benefit from the 0% Corporate Tax rate on Qualifying Income. ADGM’s guidance states that this applies regardless of revenue, including where revenue is below AED 50 million.
This means a company that may otherwise meet an ADGM small-company, subsidiary or dormancy exemption can still require audited financial statements for QFZP purposes. Where an ADGM company has its accounts audited, it must appoint an ADGM Registered Auditor.
Applies below AED 50 million revenue
THE KGRN ADGM ADVANTAGE
0+
years of UAE audit, assurance and corporate tax experience
An audit opinion backed by a team that knows the ADGM framework end to end.
Eligible to audit ADGM Financial Institutions, subject to acceptance and independence
Consolidations and component coordination for ADGM parent companies
Audited statements that support the 0% Corporate Tax condition on Qualifying Income
Timetables agreed at planning and tracked against your ADGM filing date
✓
One engagement team from scope and eligibility through to the signed audit report.
03 / SERVICES
Our ADGM
Audit Services
04 / YOUR SITUATION
First-Time ADGM Audit or Auditor Change,
We've Got You Covered
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05 / PROCESS
How KGRN Delivers
ADGM-Compliant Audits
06 / FAQ
Frequently
Asked Questions
ADGM REGISTERED AUDITOR | FI AUDIT PERMIT
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Audit Consultation
Appoint an auditor whose status and scope are verifiable.
