CCAB money laundering guidance

This guidance (PDF 518kb/116 pages) is for all entities providing audit, accountancy, tax advisory, insolvency or related services, such as trust and company services, by way of business, on compliance with the law from 15th December 2007. This guidance received Treasury approval in July 2008 - as such courts are obliged to consider its contents when determining whether an accountants conduct gives rise to certain offences under either the Proceeds of Crime Act 2002 or the Money Laundering Regulations 2007.

This version replaces Tech 07/07 and includes the latest version of the supplementary guidance for tax practitioners. Minor changes introduced as a result of the consultation and approval processes are set out in the table of changes to Tech release 07/07 (PDF 12kb/1 page). A tracked changes version (PDF 518kb/116 pages) has been made available for members for a limited period.

Supplementary Guidance for Tax Practitioners

The supplementary guidance (PDF 74kb/20 pages) for tax practitioners has been submitted for and is awaiting Treasury approval. The guidance has been developed by the Chartered Institute of Taxation, the Association of Chartered Certified Accountants, the Association of Taxation Technicians, the Chartered Institute of Management Accountants, HMRC and this Institute.

• Download the exposure draft of the supplementary guidance for tax practitioners

Other relevant documents/versions

• Tech release 07/07 - post consultation version of the exposure draft issued in December 2007
• Tech release 05/07 - exposure draft of CCAG guidance for the accountancy sector (issued on 12th October 2007).
• Tech release 08/07 - comparison between the second Interim guidance for accountants, issued by the CCAB and Tech 07/07.