Certain changes to the Foundation must be filed with ADGM within a 14 day notification period, including changes to the Charter, the name or address of the Councillors, Beneficiaries and Guardian, and the beneficial owner of a Founder where the Founder is a corporate entity.

A Foundation must maintain adequate financial records but is not required to make any annual filings with the Registrar, including an annual return or annual accounts.

The Registrar has the power to make a written request to the Foundation to audit their accounting records and submit this to the Registrar.