GOV.UK
Accountancy Service Providers (ASPs): Types of ASPs
The following is a list of types of ASP:
* accountants who provide accountancy services to clients (see MLR 3C 10335)
* auditors who carry out statutory audit work
* tax advisers who provide advice to clients about their tax affairs.(see MLR 3C 10335)
* bookkeepers.(see [MLR3C10340](https://www.gov.uk/hmrc-internal-manuals/money-laundering-regulations-compliance/mlr3c10340))
* pay roll service providers (see [MLR3C10345](https://www.gov.uk/hmrc-internal-manuals/money-laundering-regulations-compliance/mlr3c10345))
* auditors (including stocktakers) see [MLR3C10350](https://www.gov.uk/hmrc-internal-manuals/money-laundering-regulations-compliance/mlr3c10350))
* customs handling agents, freight forwarders, and similar businesses where the services include accountancy services and/or tax advice.