4. General duties
Feedback & supportLast amended by an amending law of 2026.
An accounting entity must conduct its business, in such a manner as to guard against the facilitation of money laundering, the financing of terrorism and proliferation financing.
An accounting entity and an individual practitioner of the accounting entity must exercise due diligence in such a manner as to guard against the facilitation of money laundering, the financing of terrorism and proliferation financing.
An accounting entity and its individual practitioners must assist and cooperate with the relevant law enforcement authorities in preventing money laundering, the financing of terrorism and proliferation financing.
Subregulation 1
An accounting entity must conduct its business, in such a manner as to guard against the facilitation of money laundering, the financing of terrorism and proliferation financing.
Subregulation 2
An accounting entity and an individual practitioner of the accounting entity must exercise due diligence in such a manner as to guard against the facilitation of money laundering, the financing of terrorism and proliferation financing.
Subregulation 3
An accounting entity and its individual practitioners must assist and cooperate with the relevant law enforcement authorities in preventing money laundering, the financing of terrorism and proliferation financing.