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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.