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HMRC internal manual

Money Laundering Regulations: Compliance

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](
* pay roll service providers (see [MLR3C10345](
* auditors (including stocktakers) see [MLR3C10350](
* customs handling agents, freight forwarders, and similar businesses where the services include accountancy services and/or tax advice.