Category B & Category C Entities
Nadeem and Umendra Chartered Accountants is an ADGM-authorised audit firm providing independent audit and assurance services to Category B and Category C entities operating within Abu Dhabi Global Market (“ADGM”).
We provide statutory audit services to non-financial businesses established in ADGM, including holding companies, special purpose vehicles (SPVs), consulting firms, technology companies, family office structures, and other commercial entities.
Our firm is committed to delivering professional, objective, and high-quality audit services in accordance with applicable international auditing standards and regulatory requirements.
Independent Audit Services for ADGM Entities
ADGM has established itself as a leading international financial centre with a globally recognised legal and regulatory framework. Businesses operating within ADGM are required to maintain proper accounting records and, where applicable, prepare audited financial statements in compliance with relevant regulations and reporting standards.
Nadeem and Umendra Chartered Accountants provides independent audit and assurance services designed to support transparent financial reporting, regulatory compliance, and stakeholder confidence.
ADGM Authorised
Authorised auditor for Category B & C entities
ISA Compliant
Engagements conducted under International Standards on Auditing
Partner-Led
Direct partner involvement throughout every engagement
Statutory Audit
Independent audit of financial statements in accordance with International Standards on Auditing (ISA) and applicable financial reporting frameworks, including IFRS.
Audit of Holding Companies & SPVs
Audit services for:
- Holding companies
- Special Purpose Vehicles (SPVs)
- Family office structures
- Investment holding entities
- Proprietary investment companies
Financial Statement Review
Review and assessment of financial statements and supporting records to ensure consistency with applicable reporting standards and regulatory requirements.
IFRS Financial Reporting Support
Assistance relating to the preparation and presentation of IFRS-compliant financial statements and related disclosures.
Agreed-Upon Procedures & Independent Verification
Provision of agreed-upon procedures and independent verification engagements based on specific client or stakeholder requirements.
Why Choose Nadeem and Umendra Chartered
Accountants
ADGM Authorised Auditor
Authorised by ADGM to conduct audits of Category B and Category C entities.
Partner-Led Engagements
Audit assignments are supervised by experienced professionals with direct partner involvement throughout the engagement process.
Understanding of ADGM Structures
Experience with ADGM corporate structures including holding entities, SPVs, professional service companies, and cross-border business groups.
Professional & Responsive Service
Focused on maintaining efficient communication, timely execution, and professional coordination throughout the audit engagement.
Commitment to Quality
A professional approach centred on technical competence, reliability, and adherence to applicable auditing and ethical standards.
Industries & Entity Types We Serve
We provide services to a wide range of ADGM non-financial entities, including:
Professional Standards & Independence
Nadeem and Umendra Chartered Accountants conducts audit engagements in accordance with applicable International Standards on Auditing (ISA) and ethical requirements relevant to the audit profession.
Our firm is committed to maintaining:
- Independence and objectivity
- Professional integrity
- Confidentiality
- Technical competence
- Compliance with applicable regulatory requirements
We recognise the importance of reliable financial reporting within the ADGM ecosystem and strive to deliver audit services with professionalism, transparency, and accountability.
Speak With Our ADGM Audit Team
Whether you are appointing an auditor for a newly established ADGM entity
or seeking audit services for an existing structure, our team would be
pleased to discuss your requirements.
Nadeem and Umendra Chartered Accountants
