Anti-Money Laundering Guide
- STOP PRESS
- About the authors
- What's changed
- Scope and framework
- Proceeds of Crime Act 2002
- Terrorism Act 2000
- Money Laundering Regulations
- Risk-based approach
- Customer due diligence
- Administration: Record-keeping and training
- Impact on auditors
- Impact on tax practitioners
- Checklist: anti-money laundering compliance review
- Checklist: customer due diligence procedures
- Example money laundering clauses for engagement letters
- Example identification forms
- Example policies and procedures
- Example internal reports
- CCAB anti-money laundering guidance
Welcome to the Anti-Money Laundering Guide (previously named Money Laundering Handbook).
This practical guide provides auditors, accountants and tax practitioners with comprehensive information and useful tools in relation to anti-money laundering regulation and procedures.
The guide sets out the law and regulations, gives examples of money laundering offences, provides guidance and an interactive flowchart on whether customer due diligence is required, covers the impact for practitioners and includes checklists, example engagement letter clauses, template forms and reports.
Our Money Laundering quick link page links to all the reference material, guidance, tools and eCPD modules on the topic, including an Accountants' Digest on pandemic-related fraud and money-laundering issues.
Please email any comments or suggestions relating to technical content to firstname.lastname@example.org.