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249 articles found
Sri Lanka AML Obligations for Accountants: The Financial Transactions Reporting Act and FIU Rules
What Sri Lanka's Financial Transactions Reporting Act, as amended in 2026, and the FIU's due diligence rules require of accountants, with the limits of what we could confirm.
Rwanda AML Obligations for Accountants: Law 028/2023 and FIC Guidance
Rwanda's 2023 AML/CFT law names accountants, auditors and tax advisers as reporting persons. This guide summarises the FIC's published guidance and flags what could not be read.
Tanzania AML Obligations for Accountants: The Anti-Money Laundering Act, FIU and NBAA Guidelines
Tanzania's Anti-Money Laundering Act names accountants and auditors as reporting persons. This guide summarises the Act, the FIU and NBAA guidance and flags what could not be confirmed.
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Botswana AML for Accountants: Financial Intelligence Act 2022
What the Financial Intelligence Act 2022 requires of accountants in Botswana: who supervises them, due diligence, 20-year record keeping, reporting and the administrative and criminal penalties.
Philippines AML Obligations for Accountants: The AMLA, AMLC Registration and Reporting
When accountants are covered persons under the Philippines' Anti-Money Laundering Act, how AMLC registration and reporting work, and what we could not confirm.
France AML Obligations for Accountants: Tracfin and the Code monétaire et financier
What Tracfin and the Ordre des experts-comptables say about AML duties for French accountants: vigilance, suspicion reports, secrecy and sanctions, with the limits of what we could confirm.
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Turkey AML Obligations for Accountants: Law 5549 and the MASAK Regulation
What Turkish accountants must do under Law No. 5549 and the Regulation on Measures: who is covered, identification, reporting to MASAK, record keeping and penalties.
Morocco AML Obligations for Accountants: Law 43-05, Law 12-18 and the UTRF
What Morocco's Law 43-05, as amended by Law 12-18, says about accountants on vigilance, reporting, records and penalties, with the limits of what we could confirm.
Nepal AML Obligations for Accountants: The Asset (Money) Laundering Prevention Act and FIU-Nepal
What FIU-Nepal's guidelines say about AML duties for auditors and accountants under the Asset (Money) Laundering Prevention Act, and what we could not confirm.
Norway AML Obligations for Bookkeepers: Hvitvaskingsloven and Finanstilsynet
What Norwegian bookkeepers must do under hvitvaskingsloven: risk assessment, customer due diligence, reporting to Økokrim, confidentiality and record keeping.
Portugal AML Obligations for Accountants: Lei 83/2017, the OCC and the UIF
What Portuguese certified accountants must do under Lei 83/2017: due diligence, beneficial owners, reporting to the UIF and DCIAP, record keeping and penalties.
Kuwait AML Obligations for Accountants: Law No. 106 of 2013
What Kuwait's Law No. 106 of 2013 requires of accountants on due diligence, reporting and records, with penalties and the limits of what we could confirm.