Anti-Money Laundering and Counter-Terrorist Financing Guidance for the Accountancy Sector 2026

Accountants are key gatekeepers for the financial system, facilitating vital transactions that underpin the UK economy. As such, we have a significant role to play in ensuring our services are not used to further a criminal purpose. As professionals, accountants must act with integrity and uphold the law, and must not engage in criminal activity.

This guidance is based on the law and regulations as of 1 July 2026. This guidance covers the prevention of money laundering and the countering of terrorist financing and proliferation financing. It is intended to be read by anyone who provides audit, accountancy, tax advisory, insolvency, or trust and company services in the UK and has been approved and adopted by the UK accountancy anti-money laundering supervisory bodies.