What AML training are staff at UAE audit firms required to complete?
Staff at UAE audit and accounting firms must receive regular AML/CFT training so they can recognise and respond to money laundering and terrorist financing risks. Training is a core part of the internal controls a DNFBP must maintain, and it should be tailored to the firm’s risk profile and to the duties of different roles.
Effective programmes cover the firm’s AML policies, the legal obligations under the UAE framework, how to identify red flags and suspicious activity, the internal escalation route to the compliance officer, the prohibition on tipping off, and the sanctions and reporting regime. Training should be refreshed periodically and updated to reflect new typologies and regulatory changes, and records of attendance should be kept as evidence of compliance. Staff screening for fitness and propriety sits alongside training as part of building a capable compliance culture.
Legal Reference (UAE):
· Cabinet Resolution No. 134 of 2025, Article 21: requires anti-crime periodic programmes and workshops to build the capacity of compliance and other relevant staff.
· Federal Decree-Law No. 10 of 2025, Article 19: requires internal policies and controls, including adequate staff training and screening.
For more details, consult the full text of Cabinet Resolution No. 134 of 2025 or seek guidance from your AML compliance officer.