The ADGM Registration Authority has announced enhancements to the information collected when annual accounts are filed through the Online Registry Solution. The changes, confirmed in a July 2026 notice, apply to all entities required to file annual accounts under ADGM legislation and are aimed at improving the quality, consistency, and completeness of data submitted to the Registrar.

For entities preparing their next filing, the message is straightforward: the obligation to file hasn’t changed, but what goes into that filing has expanded and getting the underlying numbers right, before the filing window opens, now matters more than ever.

What’s Changing?

Entities will now be asked to provide additional structured information alongside their annual accounts, across five areas: 

• Financial period details – the start and end date of the accounts period.

• Type of accounts filed – confirmation of whether accounts are audited or unaudited, and whether group accounts are being submitted.

• Audit information (where accounts are audited) – the name of the audit firm, the individual signing the audit report, the type of audit opinion issued, and audit fees for both the ADGM standalone entity and, where applicable, the group.

• Core financial and staffing data – standalone revenue, group revenue on a consolidated basis where applicable, and employee numbers at both the entity and group level.

• Currency – confirmation of whether accounts are prepared in USD, with additional detail required where another currency is used.

What Isn’t Changing?

ADGM has been explicit that the fundamentals of the process remain intact. Annual accounts filing is still submission-based, and accounts are accepted as filed at the point of submission. Filing deadlines and statutory obligations are unchanged, and,perhaps most importantly for entities weighing how much this affects them, filings will not be reviewed or rejected on the basis of the new fields. Acceptance of a filing is not confirmation of legislative compliance; that responsibility continues to sit with the entity. 

In short, this is a data quality initiative, not a new compliance gate. The additional fields are collected within the existing annual accounts filing process itself – there’s no separate submission or extra filing to track. But it does mean entities need the right figures on hand before they start the filing process, not partway through it. 

Why It Matters?

The additional fields give ADGM a far more granular, structured view of the entities on its register – audit posture, financial scale, headcount, and group structure, captured consistently across every filing rather than buried in accompanying financial statements. That supports better regulatory oversight and data-driven policymaking, but it also raises the practical bar for entities and the finance teams supporting them. 

Audit fee disclosure is a good example. This applies to standalone versus group revenue and headcount: entities with group structures will need consolidated figures prepared and reconciled ahead of time, not assembled reactively.

This is where the distinction between tax mechanics and accounting readiness becomes relevant. Filing obligations are increasingly demanding that the books behind the numbers – audit trail, revenue recognition, consolidation, currency treatment – are accurate and available on demand. Entities that treat annual accounts filing as a once-a-year administrative task, rather than an output of clean, ongoing bookkeeping, are the ones most likely to be caught scrambling for figures once the Online Registry Solution asks for them.

Branches and Foundations are required to maintain accounting records; however, annual filing with the Registrar is not mandated.

What Entities Should Do Now?

Ahead of the next annual accounts filing, entities should:

• Review the new fields against their current record-keeping and confirm every data point – audit details, standalone and group revenue, headcount, currency – is readily available.

• Coordinate with auditors early to ensure audit opinion type, signing details, and fee information are confirmed before the filing window opens.

• Confirm consolidation status and gather group-level figures where applicable, rather than treating this as a standalone-entity exercise.

• Update internal filing checklists and finance workflows to reflect the expanded requirements.

• Entities without an existing structured process for pulling this information together may want to build one now, rather than during filing season.

It’s worth noting that “next filing” doesn’t mean the same date for every entity. Deadlines are calculated from each company’s Accounting Reference Date (ARD), set at incorporation and visible on the ADGM online registry system – generally nine months from the ARD for private companies and LLPs, or six months for public companies. A company with a 31 December ARD, for instance, would face a 30 September filing deadline, while one with a June ARD would file by March. Entities should confirm their own ARD rather than assume a common deadline, and factor that date into when they begin preparing the information above.

How MS Can Help?

For entities going through ADGM’s evolving filing requirements, the practical challenge usually is making sure the accounting function behind the filing is structured to produce accurate answers on demand. MS supports ADGM-registered entities across accounting, audit coordination, and annual compliance, helping ensure that when the Registrar asks for the numbers, the numbers are already right.