ADGM Rules (repealed) · Abu Dhabi Global Market

Companies Regulations (Auditors) Rules 2021

A reference record of Companies Regulations (Auditors) Rules 2021, drawn from the instrument's own official text. It sets out how the law is organised — its Parts, its section count and its length — and links to the text itself. It does not interpret the law or offer advice on it.

Where this instrument arises in our work: Corporate & M&A

At a glance

CitationCompanies Regulations (Auditors) Rules 2021
Instrument typeADGM Rules (repealed)
Enacted2021
JurisdictionAbu Dhabi Global Market
Parts10
Numbered sections46
Chapters0

How Companies Regulations (Auditors) Rules 2021 is organised

The 10 Parts below are the instrument's own divisions, in the order the official text sets them out.

PartHeading
Part 1Application And Definitions
Part 2The Registers
Part 3Registration Of Registered Auditors
Part 4Registration Of Registered Audit Principals
Part 5Additional Permits
Part 6Principles
Part 7General Obligations Of Registered Auditors And Registered Audit Principals
Part 8Conduct Of Audits And Preparation Of Audit Reports
Part 9Powers Of The Registrar
Part 11Procedural Requirements

What Companies Regulations (Auditors) Rules 2021 covers, section by section

The 46 section headings below are the instrument's own, reproduced in its order. They are a map of the law, not a summary of it — for the wording of any article, read the official text.

  1. Citation, Commencement and Interpretation
  2. Application of these Rules
  3. Transitional and Saving Provisions
  4. Registered Auditors
  5. Maintenance and Inspection of the Register
  6. Application for Registration
  7. Criteria for Registration
  8. Registrar's Powers with respect to Registration
  9. Application for Registration
  10. Criteria for Registration
  11. Registrar's Powers with respect to Registration
  12. Public Audit Permits
  13. FI Audit Permits
  14. Additional Permit Application Process
  15. Criteria for granting an Additional Permit
  16. Registrar's Powers with respect to granting Additional Permits
  17. Principles for Registered Auditors and Registered Audit Principals
  18. Additional Principles for Registered Auditors
  19. Principles for Additional Permit Holders
  20. Continuing Obligations of Registered Auditors and Registered Audit Principals
  21. Employees' Suitability and Continuing Professional Development
  22. Professional Indemnity Insurance
  23. Working Papers
  24. Records
  25. Notification of Changes and Events
  26. Notice of Resignation of Removal of Registered Auditor
  27. Communication with the Registrar
  28. Annual Auditor Return
  29. Disclosure of Regulatory Status
  30. Additional Continuing Obligations for Holders of Additional Permits
  31. Conduct of Audits and Contents of Audit Reports
  32. Registration, Licensing and Supervision
  33. Sanctions
  34. Right of the Registrar to Suspend or Withdraw Registration or Additional Permits
  35. Withdrawals of Registration and Additional Permits
  36. Suspensions of Registration and Additional Permits
  37. Effect of Suspensions
  38. The Registrar's Procedures
  39. Warning Notices
  40. Decision Notices
  41. Right to refer matters to the ADGM Courts
  42. Access to Material
  43. Protected Items
  44. Publication
  45. EFFECT OF SUSPENSIONS
  46. Publication

Primary sources

Everything on this page comes from these two. Links go to the issuing legislator.

  • Companies Regulations (Auditors) Rules 2021 — official text (HTML) ADGM
  • ADGM Legislation Rulebook — the register this instrument is listed in ADGM

Acting on Companies Regulations (Auditors) Rules 2021

This page is a record, not advice. If companies regulations (auditors) rules 2021 bears on a matter you are dealing with, speak to us about the facts.

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