The Dubai International Financial Centre (DIFC) Registrar of Companies (ROC) now requires all registered entities to file annual financial statements. This includes entities that were previously not subject to filing requirements, marking a significant compliance shift for holding structures, foundations, and dormant entities.
Our factsheet provides a concise overview of these new obligations, including the updated filing timelines, consolidation requirements for group structures, and the impact on entities previously exempt from such filings.
It also highlights the consequences of non-compliance — such as administrative penalties and restrictions on license renewals — and emphasizes the importance of maintaining proper bookkeeping to ensure a seamless filing process.
We also set out how we can support clients through the full process, from bookkeeping and financial statement preparation to consolidation and audit coordination.
Meet the Experts
Who we are
Re/think is an award-winning regional multi-service business advisory and outsourced services firm providing accounting, regulatory and compliance, tax and VAT advisory, audit, HR consultancy and recruitment services to regulated firms, multi- and single-family offices, and other operating businesses.
Established in the UAE in 2013, the firm has 80+ staff across three offices in Dubai and Abu Dhabi providing clients with timely, proactive and customized business solutions – from set-up and early development to the latest stages of a business lifecycle.


