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Risk assessment and customer due diligence

The latest articles on risk assessment and customer due diligence from ICAEW.

Understanding your client's Source of Wealth

Enhanced due dilegence and source of wealth of PEPs.

Electronic client due diligence

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Technical Advisory Services 02-04-2020

Technical helpsheet which aims to help ICAEW members carry out electronic client due diligence.

Anti-money laundering client due diligence (CDD)

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Ethics Advisory Services 02-04-2020

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

Anti-money laundering: knowing a client’s source of wealth

24-02-2020

26 February 2020: understanding their source of wealth can be a key component of client due diligence for certain high-risk clients. Sophie Wales, Director, Technical Strategy, Tax, Ethics & Law Group, explains what is involved.

Guidance on crypto assets

Business Law 07-05-2019

This guidance gives an introduction to crypto-assets for accountants, and how members may encounter clients with these assets. The guidance then outlines the Money Laundering risks that could be associated with clients who hold crypto-assets, and the issues that members will need to consider in their risk assessments.

Using new technology for AML compliance

03-09-2018

The FCA has shared a number of useful resources on how the financial services industry can use new technologies to support AML compliance, particularly in the area of client due diligence (CDD).

Has your practice carried out a firm wide risk assessment?

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Restructuring and Insolvency Community Newsletter 10-05-2018

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR17) require firms providing accountancy, trust or company services to take appropriate steps to identify and assess the risk that they could be used for money laundering, including terrorist financing.

Managing risk

Professional Standards Department 21-03-2018

Based on their experience reviewing over 2,000 firms each year, the QAD offers advice on best practice in terms of managing risk.

NRA message to members

Professional Standards Department 01-12-2017

ICAEW guidance on the National Risk Assessment of Money Laundering and Terrorist Financing NRA (2017).

ICAEW Firm-wide risk assessment methodology

Business Law 08-11-2017

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR17) require firms to take the appropriate steps to identify and assess the risk that they could be used for money laundering, including terrorist financing.

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