The Accountancy AML Supervisors’ Group is comprised of the thirteen accountancy professional body supervisors (PBSs) who are supervisory authorities under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR17).
In this document, we have set out guidance on the steps that auditors, insolvency practitioners, external accountants and tax advisers should take when verifying beneficial owners to ensure consistency in approach across the entire sector.
This guidance should be read alongside the AML guidance for the accountancy sector (AMLGAS).
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AASG Guidance on verifying beneficial owners
Jan 29, 2026 · 113.1 KB Download
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Download the AASG Guidance on verifying beneficial owners
File name: AASG guidance - verifying beneficial owners.pdf
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