AML Reporting Deadline for Accountants & Auditors

Are you a certified auditor, accountant, or audit/accounting firm? For the period of 1 March - 31 December 2025, the AML compliance report shall be submitted to SARAS no later than 31 January 2026!

The report shall include information about the clients and transactions in the covered period, including the assigned risk levels.

Responsible persons shall submit the following information/documents:

1. General information about the entity and approved documents, such as information about the beneficiaries, AML officers, policy framework, procedures, etc.

2. Clients/transactions volume: information about clients per allocated risks and concluded transactions;

3. Client activity categorization: information about clients with increased risks and concluded transactions;

4. Geographic categorization: information about clients per different locations and concluded transactions;

5. Special importance activities: information about clients in special activity categories, such as real estate, money/securities management, bank account management, legal entity establishment, etc.

6. Suspicious transactions: information about STRs submitted to the financial intelligence authorities;

7. Recommendations/measures: information about the measures/efforts taken to fulfill the recommendations/requirements from the authorities during the reporting period.

Breach of the reporting obligation will cause sanctions under applicable law.

For detailed information, please, refer to Order 6-16, dated 9 December 2024.