RBA GUIDANCE FOR ACCOUNTANTS

The basic intent behind the FATF Recommendations as it relates to the accounting professional is consistent with their ethical obligations as professionals, namely to avoid assisting criminals or facilitating criminal activity. The requirements of R.22 regarding customer due diligence, record-keeping, PEPs, new technologies and reliance on third parties set out in R. 10, 11, 12, 15 and 17 ... ................
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