Guidance

Accountancy sector guidance for money laundering supervision

How to meet your anti-money laundering obligations and recognise risks to prevent money laundering, terrorist financing and proliferation financing.

• From: HM Revenue & Customs
• Published: 26 August 2008
• Last updated: 9 January 2026 — See all updates

Documents

Anti-money laundering supervision for the accountancy sector

https://www.ccab.org.uk/anti-money-laundering-and-counter-terrorist-financing-guidance-for-the-accountancy-sector-2023/

Risks common to accountancy service providers

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Details

Accountancy service providers must meet their requirements for money laundering supervision, including:

• customer due diligence
• record keeping
• reporting suspicious activity

Published 26 August 2008

Last updated 9 January 2026 + show all updates

1. 9 January 2026

   Guidance about risks common to accountancy service providers has been added.

2. 20 June 2024

   A link to the accountancy sector guidance for money laundering supervision based on law as of 1 August 2022 has been added.

3. 1 July 2022

   A link to the Accountancy sector guidance for money laundering supervision based on law as of 13 July 2021 has been added. The PDF version of the Accountancy sector guidance for money laundering supervision based on law as of 26 June 2017 has been removed.

4. 22 February 2021

   A link has been added to more information about recognising and reducing risk of money laundering if you're an estate agency or letting agency business.

5. 27 March 2018

   New version of the PDF has been added to reflect current guidance.

6. 31 January 2018

   The 2017 Anti-money laundering draft guidance has been added to this page and 2008 guidance has been removed.

7. 26 August 2008

   First published.