Suspicious activity reports (SARs)
Technical helpsheet issued to help members recognise when they should complete a SAR.
Issued: April 2019
Last reviewed: June 2020
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members working in a regulated sector to understand the circumstances in which they are required to make a suspicious activity report (SAR) to their nominated officer or the National Crime Agency (as appropriate). It highlights common situations and whether or not a SAR may be required in each.