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Mozambique AML Obligations for Accountants and Auditors: Law 14/2023
How Mozambique regulates accountants and auditors on money laundering under Law 14/2023: coverage, supervision, immediate reporting and ten-year records.
Trade-Based Money Laundering Red Flags for Accountants
How trade-based money laundering works and the FATF and Egmont Group red flags that accountants should watch for in client files and ledgers.
MLR Sterling Thresholds 2026: What Changed for Accountants
The Money Laundering Regulations replaced euro thresholds with sterling from 30 June 2026. Most converted one-for-one, but two did not. Here is the full list from regulation 27 and who it affects.
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Charities and Terrorist Financing: Charity Commission Toolkit
What the Charity Commission toolkit says about terrorist financing and sanctions: trustee duties, the lists, reporting steps, due diligence and what accountants advising charities should know.
OFAC 50 Percent Rule vs UK Ownership and Control Test: A Guide for Accountants
OFAC blocks entities owned 50 percent or more by sanctioned people in aggregate. The UK uses a different ownership and control test. This guide compares them and flags what could not be confirmed.
UK Russia Professional Services Sanctions: OTSI Guide for Accountants
UK trade sanctions ban accounting, auditing and other professional services to people connected with Russia. Here is what the rules cover, who enforces them and what firms should check.
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KYB: Onboarding Business Customers Under Regulation 28
What "know your business" means under UK rules: the regulation 28 steps for identifying a company customer, understanding its structure, verifying beneficial owners and checking authority.
Ireland's Central Register of Beneficial Ownership of Trusts (CRBOT): A Guide for Accountants
Revenue runs Ireland's register of trust beneficial owners. This guide explains which trusts register, access for designated persons, discrepancy notices and what could not be confirmed.
FinCEN CDD Rule Explained: Beneficial Ownership Questions from Your Bank
Banks ask corporate clients who owns and controls them because of FinCEN's customer due diligence rule. This guide explains the rule, the 25 per cent and control tests, the February 2026 relief order and what CPAs should tell clients.
SAR Portal Guide: How Accountants Submit a SAR to the NCA
Most guidance explains when to report suspicion. This guide covers the practical side: how an accountancy firm files a SAR through the NCA SAR Portal, based on the UKFIU's own guidance.
MLRO Annual Report: What to Include and What Senior Management Should Do
The FCA Financial Crime Guide expects senior management to commission MLRO reports at least annually and to act on them. Here is a practical structure for the report and how the board should respond.
PEP Family Members and Close Associates: Who Counts and for How Long
The rules on politically exposed persons reach their family members and close associates, but the definitions and time limits differ. This guide compares FATF, UK regulation 35 and FinCEN's advisory.