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Money laundering

The ICAEW Library & Information Service provides a range of anti-money laundering information, services and resources which can be accessed through the links on this page.

Featured guide

Money Laundering Regulations 2017
ICAEW (2017)
Guidance from ICAEW's technical team on the new regulations and how practitioners should implement the 4th Anti Money Laundering Directive.

Featured link

Client screening
Free service for ICAEW members and ACA students. Check individuals and companies against global risk registers.

Special topics

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.

Automatic exchange of information handbook

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John Hiddleston, Azets Automatic Exchange of Information Handbook March 2021

A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA).

Anti-money laundering

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Julian Hickey, Adrian Shipwright Law and Regulation of Tax Professionals 2021

A chapter covering the law and associated practical matters concerning anti-money laundering compliance for tax professionals.

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Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Ethical failure led to the FTX scandal

Analyzing aspects of the cryptocurrency exchange FTX's fraud and money laundering scandal highlights the importance of ethics, corporate governance, and internal controls, says Daniel Butcher. Some of the failures at the company included unreliable financial statements, mishandling of confidential data, diversion of corporate funds, poor or no recordkeeping and a lack of control of company cash.

Poirot, Pacioli, and Pedagogy: Using accounting history to build an introductory forensic accounting course

This article suggests an approach for introducing students to forensic accounting areas such as occupational fraud, corruption, cybercrime, money laundering, the Fraud Triangle, whistle-blowing, and giving testimony. A list of compelling 20th century fraud and cybercrime cases is provided, which can be used to capture students' imaginations and illustrate forensic accounting concepts.

Is Scotland a safe haven for fraud?

Recent months have seen an increasing prevalence of Scottish Limited Partnerships in fraudulent activity. Reportedly, 20 SLPs were involved in a Moldovan bank fraud with losses estimated at $1 billion. This article discusses the sudden popularity of SLPs and their potential role in money laundering operations.

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Guidance and support


Member helpline
Free advice for ICAEW members on general and specific AML issues, which can be discussed anonymously.

Money Laundering Regulations 2017
Overview of the new regulations.

Client screening
Free service for ICAEW members. Check individuals and companies against global risk registers.

Further advice
Collection of ICAEW helpsheets, webinars and other resources on money laundering.

Consultative Committee of Accountancy Bodies (CCAB)

AML guidance for the accountancy sector
Draft guidance pending approval from HM Treasury, January 2020 .

Anti-Money Laundering and Counter-Terrorist Financing Guidance for the Accountancy Sector 2020
Updated CCAB AML Guidance – explanatory notes . Published September 2020.

Law Society

High-risk third countries for AML purposes
List of high risk countries as set out by Government legislation

Politically exposed persons
Guidance on identifying and handling a Publicly Exposed Person (PEP)

Financial Action Task Force (FATF)

High-risk and other monitored jurisdictions
FATF, the global money laundering watchdog, issues Jurisdictions under Increased Monitoring and High-Risk Jurisdictions subject to a Call for Action 3 times a year.


Articles and Books in the Library collection

Selected material

Money laundering officer's practical handbook
Annual publication from Money Laundering Resource. Includes forms, checklists and step-by-step guides to compliance.

Money Laundering Bulletin
We hold print issues of Money Laundering Bulletin from December 2003 to March 2023.

Search the catalogue

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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