AML guides for accountants

Plain English summaries of what the Money Laundering Regulations, HMRC and the CCAB accountancy guidance say about checking your clients. Every guide links to its sources.

Sources last checked 17 September 2026

• Customer due diligence explained

  What KYC, AML and customer due diligence mean under the Money Laundering Regulations 2017, when you must carry it out and what it involves.

• What identity evidence is expected

  The identity information and documents HMRC and the CCAB accountancy guidance expect when you verify an individual client.

• Digital identity checks and the DVS register

  When you can rely on a digital identity check for client due diligence, and why HMRC and the CCAB guidance point to the government's DVS register.

• Politically exposed persons

  What the Money Laundering Regulations require when a client is a politically exposed person, a family member or a known close associate.

• Sanctions checks and reporting

  How accountants should screen clients against UK financial sanctions, which list to use since January 2026, and when to report to OFSI.

• Company clients and beneficial owners

  What customer due diligence involves for a company client, including directors, beneficial owners and reporting discrepancies to Companies House.

• Ongoing monitoring and records

  What ongoing monitoring of a client relationship involves under the Money Laundering Regulations, and how long to keep customer due diligence records.

• Preparing for a supervision visit

  A checklist of the client due diligence records an AML supervisor may ask to see, with the regulation each one relates to.

See how one TrueFortis check covers these steps: What one check includes