Blog

12.05.11 ICAEW Fine Accountant £5,000 for breach

At a Disciplininary Council meeting a Mr P R Honeywell FCA was found to have failed to comply with Money Laundering Regulations 2007 in that, following a practice assurance visit, he failed to:
(i) document a client due diligence review; and
(ii) identify clients for whom his firm, Honeywell (Monmouth) Limited, provides payroll services.

15.03.11 Reminder from HMRC – Money laundering risks from politically exposed persons

Recent developments in the Middle East have highlighted the need for businesses to be vigilant and have robust systems and controls for dealing with actual or potential politically exposed persons. Your business needs to consider the possible impact these events may have on patterns of financial activity when assessing risks related to particular customers and flows of funds.

04.11.10 FATF to add Tax Crimes as a ‘Predicate offence’ for money laundering

The Financial Action Task Force in its consultation document ‘Preparation for the 4th Round of Mutual Evaluations’ states that is considering including tax crimes as a predicate offence for money laundering in the context of its recommendation 1. More precisely, it proposes to amend the list of designated categories of predicate offences for money laundering as follows:

To clarify the current designated category of smuggling by referring to: smuggling including in relation to customs and excise duties and taxes.

To add a separate designated offence category: tax crimes – related to direct taxes and indirect taxes.