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Legal framework

The relevant ADGM legislation regarding filing annual accounts of companies is the ADGM Companies Regulations 2020 (“CR 2020”) and for LLPs is the Limited Liability Partnership Rules 2020 (“LLPR 2020”).

Pursuant to section 416 of CR 2020 and rule 21 of LLPR 2020, the Registrar has the power to approve an application for an extension to file accounts for periods up to 3 months.

This Guide provides information on extending the filing due date of annual accounts and therefore should be read in conjunction with the CR 2020 and LLPR 2020 for companies and LLPs, respectively, as the Guide will not tell you everything about filing annual accounts.

ADGM’s Regulations and Rules are available on the ADGM website by following this link (https://en.adgm.thomsonreuters.com/).