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Anti-money laundering client due diligence

Technical helpsheet issued to help members with some of the more common questions on client due diligence to prevent money laundering.

Issued: January 2019
Last reviewed: January 2019

This helpsheet should be read in conjunction with the CCAB Anti-Money Laundering Guidance for the Accountancy Sector, March 2018. Client (Customer) Due Diligence (CDD) is the process by which the identity of a client is established and verified. There are no strict rules on what can be used for CDD but ICAEW members should apply a risk based approach and be flexible in what they request depending on the circumstances.