There's no need to add flash files to EMET. Flash is covered by adding the plugin containers for whatever browsers you are using into EMET. See the explanation here: Protecting your Windows PC with Microsoft EMET 2.1 - rationallyPARANOID.com
Quote from above article:
"On a Windows system that has Adobe Flash installed for Internet Explorer, Flash will run as an ActiveX control and will not appear as a separate standalone executable process. Although there are files named FlashUtil10k_ActiveX.exe and FlashUtil10k_Plugin.exe within C:\WINDOWS\system32\Macromed\Flash\, these are not the processes that render Flash content. If you right-click on either file (which have the exact same byte length -- at least for the 10.1.85.3 version) and view their properties, you will see that they are the uninstaller (you can find the same type of information if you do a string search on the binaries), and double-clicking on either will produce a pop-up prompting you whether you wish to uninstall Flash. Doing so will uninstall Flash for both Firefox and Internet Explorer. When Flash is installed within Firefox versions 3.6.4 and above, Flash will be offloaded to plugin-container"