AML compliance pack for UK accountancy firms
The documents your AML supervisor asks to see at a review, ready to fill in with your firm's details. Up to date with the June 2026 changes to the Money Laundering Regulations.
UK practicesNeed both paid packs? The AML and MTD bundle is £129. Get the bundle
What your supervisor checksDocument in the pack
A written assessment of the firm's own risksreg. 18
✓Firm-wide risk assessmentFlags every risk without your firm's own detail and reason
Written policies, controls and proceduresreg. 19
✓Policy and proceduresStep by step, based on your risk assessment
A risk rating for each clientreg. 28
✓Client risk registerRates each client and sets the next review date
Identity checks on clients and their ownersreg. 28
✓Customer due diligence formsOne for individuals, one for companies and LLPs
Enhanced checks where the law requires themreg. 33
✓Client risk registerPEPs, high-risk countries and unusual transactions
Checking the Companies House registerreg. 30A
✓Due diligence form and MLRO logRecords differences and reports
A named MLRO and compliance officerreg. 21
✓Appointment letterIncluding the 14-day notice to your supervisor
A way for staff to report suspicionsreg. 21
✓Internal report form and MLRO logWith the MLRO's decision and reasons
Proof that staff are trained and screenedreg. 21, 24
✓Training and screening recordFlags overdue training
Regular review of all of the abovereg. 19
✓Annual review and MLRO reportChecklist, file sample and sign-off
Who it's for
Sole practitioners and small firms supervised by HMRC, ICAEW, ACCA, AAT or another accountancy body.
Last checked
Checked against the Money Laundering Regulations as amended on 30 June 2026 and the sector's July 2026 guidance.
