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).
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.
Money Laundering Regulations 2017
Guidance from ICAEW's technical team on the new regulations and how practitioners should implement the 4th Anti Money Laundering Directive.
Free service for ICAEW members and ACA students. Check individuals and companies against global risk registers.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 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 Core Accounting and Tax Service.
A chapter covering the law and associated practical matters concerning anti-money laundering compliance for tax professionals.
Ex-HSBC banker pleads guilty in $1.8 billion French tax case
Former HSBC CEO Peter Braunwalder fined €500,000 for helping wealthy clients evade taxes between 2006 and 2007.
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.
Board oversight of the risk management function: Part 2
Key risk management considerations and principles relevant to boards of directors of mutual funds.
Guidance and support
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.
Free service for ICAEW members. Check individuals and companies against global risk registers.
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Draft guidance pending approval from HM Treasury, January 2020 .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.
Articles and Books in the Library collection
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
The Library subscribes to the Money Laundering Bulletin published by Informa. We hold a complete run from December 2005 onwards.
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