MLR3C10370 - Accountancy Service Providers (ASPs): general compliance checks at a visit to an ASP

The HMRC approved guidance for ASPs is produced by the CCAB (Consultative Committee of Accountancy Bodies). This comprehensive guidance (https://www.ccab.org.uk/anti-money-laundering-and-counter-terrorist-financing-guidance-for-the-accountancy-sector-2022/) gives full information about how ASPs should carry out their MLR responsibilities.

An MLR compliance visit should therefore establish whether the ASP has followed this guidance.