UAE companies are legally required to maintain several statutory registers recording their ownership, management, and key transactions. These registers must be kept at the registered office and made available to regulators upon request.
Required Statutory Registers
| Register | Contents | Who Must Keep It |
|---|---|---|
| Register of Shareholders | Names, nationalities, % ownership, date of share acquisition | All UAE companies |
| Register of Directors/Managers | Names, nationalities, appointment dates, service terms | All UAE companies |
| Register of Ultimate Beneficial Owners (UBO) | Names, nationalities, ownership %, dates of becoming UBO | All UAE companies (Cabinet Decision 58/2020) |
| Register of Pledges/Encumbrances | Any charge, pledge, or lien on company shares or assets | Companies with pledged assets |
| Minutes of Board Meetings | Record of all board resolutions and decisions | All UAE companies |
| Accounting Records | All financial transactions (invoices, bank statements, payroll) | All UAE companies (min. 5 years) |
Where Are Registers Kept?
Statutory registers must be kept at the company’s registered office address. For free zone companies, the registered office is either the physical office or the registered agent’s address (where a registered agent is used). The free zone authority may request these documents during licence renewal or compliance audits.
Register Maintenance Best Practices
- Update registers within 15 days of any change (new shareholder, director change, UBO update)
- Keep physical or digital copies with clear audit trails
- Store UBO register separately from publicly accessible documents
- Retain board minutes for at least 10 years (best practice)