# \#accountants **URL:** https://www.amlfaqs.com/tag/accountants/49.md [Latest](https://www.amlfaqs.com/latest.md) · [Categories](https://www.amlfaqs.com/categories.md) · [Tags](https://www.amlfaqs.com/tags.md) --- ## [What AML training are staff at UAE audit firms required to complete?](https://www.amlfaqs.com/t/what-aml-training-are-staff-at-uae-audit-firms-required-to-complete/1679)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 20, 2026, 12:25pm UTC](https://www.amlfaqs.com/t/what-aml-training-are-staff-at-uae-audit-firms-required-to-complete/1679 "2026-08-20T12:25:38Z")
What AML training are staff at UAE audit firms required to complete? --- ## [Are accountants and auditors considered DNFBPs under UAE AML law?](https://www.amlfaqs.com/t/are-accountants-and-auditors-considered-dnfbps-under-uae-aml-law/1561)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 2\ **Last updated:** [August 11, 2026, 11:49am UTC](https://www.amlfaqs.com/t/are-accountants-and-auditors-considered-dnfbps-under-uae-aml-law/1561 "2026-08-11T11:49:12Z")
Are accountants and auditors considered DNFBPs under UAE AML law? --- ## [Which accounting activities are covered by UAE AML/CFT obligations?](https://www.amlfaqs.com/t/which-accounting-activities-are-covered-by-uae-aml-cft-obligations/1560)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 11, 2026, 11:46am UTC](https://www.amlfaqs.com/t/which-accounting-activities-are-covered-by-uae-aml-cft-obligations/1560 "2026-08-11T11:46:42Z")
Which accounting activities are covered by UAE AML/CFT obligations? --- ## [Does professional secrecy exempt auditors from AML reporting in the UAE?](https://www.amlfaqs.com/t/does-professional-secrecy-exempt-auditors-from-aml-reporting-in-the-uae/1558)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 11, 2026, 11:32am UTC](https://www.amlfaqs.com/t/does-professional-secrecy-exempt-auditors-from-aml-reporting-in-the-uae/1558 "2026-08-11T11:32:30Z")
Does professional secrecy exempt auditors from AML reporting in the UAE? --- ## [What penalties can an accountant face for AML non-compliance in the UAE?](https://www.amlfaqs.com/t/what-penalties-can-an-accountant-face-for-aml-non-compliance-in-the-uae/1555)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 11, 2026, 11:25am UTC](https://www.amlfaqs.com/t/what-penalties-can-an-accountant-face-for-aml-non-compliance-in-the-uae/1555 "2026-08-11T11:25:29Z")
What penalties can an accountant face for AML non-compliance in the UAE? --- ## [Does a UAE audit firm need to carry out an AML business risk assessment?](https://www.amlfaqs.com/t/does-a-uae-audit-firm-need-to-carry-out-an-aml-business-risk-assessment/1554)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 11, 2026, 11:21am UTC](https://www.amlfaqs.com/t/does-a-uae-audit-firm-need-to-carry-out-an-aml-business-risk-assessment/1554 "2026-08-11T11:21:26Z")
Does a UAE audit firm need to carry out an AML business risk assessment? --- ## [Must UAE accountants screen clients against sanctions and PEP lists?](https://www.amlfaqs.com/t/must-uae-accountants-screen-clients-against-sanctions-and-pep-lists/1553)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [August 11, 2026, 11:16am UTC](https://www.amlfaqs.com/t/must-uae-accountants-screen-clients-against-sanctions-and-pep-lists/1553 "2026-08-11T11:16:29Z")
Must UAE accountants screen clients against sanctions and PEP lists? --- ## [Do accountants and auditors in the UAE need to register on goAML?](https://www.amlfaqs.com/t/do-accountants-and-auditors-in-the-uae-need-to-register-on-goaml/1341)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 7:13am UTC](https://www.amlfaqs.com/t/do-accountants-and-auditors-in-the-uae-need-to-register-on-goaml/1341 "2026-07-31T07:13:45Z")
Do accountants and auditors in the UAE need to register on goAML? --- ## [When does an accountant or auditor become subject to AML obligations in the UAE?](https://www.amlfaqs.com/t/when-does-an-accountant-or-auditor-become-subject-to-aml-obligations-in-the-uae/1340)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 7:07am UTC](https://www.amlfaqs.com/t/when-does-an-accountant-or-auditor-become-subject-to-aml-obligations-in-the-uae/1340 "2026-07-31T07:07:50Z")
When does an accountant or auditor become subject to AML obligations in the UAE? --- ## [What triggers customer due diligence for accountants in the UAE?](https://www.amlfaqs.com/t/what-triggers-customer-due-diligence-for-accountants-in-the-uae/1339)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:55am UTC](https://www.amlfaqs.com/t/what-triggers-customer-due-diligence-for-accountants-in-the-uae/1339 "2026-07-31T06:55:49Z")
What triggers customer due diligence for accountants in the UAE? --- ## [How often must a UAE accounting firm conduct an independent AML audit?](https://www.amlfaqs.com/t/how-often-must-a-uae-accounting-firm-conduct-an-independent-aml-audit/1338)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:48am UTC](https://www.amlfaqs.com/t/how-often-must-a-uae-accounting-firm-conduct-an-independent-aml-audit/1338 "2026-07-31T06:48:45Z")
How often must a UAE accounting firm conduct an independent AML audit? --- ## [Must UAE auditors report suspicious transactions found during an audit?](https://www.amlfaqs.com/t/must-uae-auditors-report-suspicious-transactions-found-during-an-audit/1337)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:41am UTC](https://www.amlfaqs.com/t/must-uae-auditors-report-suspicious-transactions-found-during-an-audit/1337 "2026-07-31T06:41:29Z")
Must UAE auditors report suspicious transactions found during an audit? --- ## [What AML records must UAE accountants keep and for how long?](https://www.amlfaqs.com/t/what-aml-records-must-uae-accountants-keep-and-for-how-long/1336)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:36am UTC](https://www.amlfaqs.com/t/what-aml-records-must-uae-accountants-keep-and-for-how-long/1336 "2026-07-31T06:36:05Z")
What AML records must UAE accountants keep and for how long? --- ## [Who is a beneficial owner that UAE accountants must identify?](https://www.amlfaqs.com/t/who-is-a-beneficial-owner-that-uae-accountants-must-identify/1335)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:24am UTC](https://www.amlfaqs.com/t/who-is-a-beneficial-owner-that-uae-accountants-must-identify/1335 "2026-07-31T06:24:40Z")
Who is a beneficial owner that UAE accountants must identify? --- ## [Does a UAE accounting firm need to appoint an AML compliance officer?](https://www.amlfaqs.com/t/does-a-uae-accounting-firm-need-to-appoint-an-aml-compliance-officer/1334)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:12am UTC](https://www.amlfaqs.com/t/does-a-uae-accounting-firm-need-to-appoint-an-aml-compliance-officer/1334 "2026-07-31T06:12:03Z")
Does a UAE accounting firm need to appoint an AML compliance officer? --- ## [What AML penalties can accountants and auditors face in the UAE?](https://www.amlfaqs.com/t/what-aml-penalties-can-accountants-and-auditors-face-in-the-uae/1333)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:06am UTC](https://www.amlfaqs.com/t/what-aml-penalties-can-accountants-and-auditors-face-in-the-uae/1333 "2026-07-31T06:06:48Z")
What AML penalties can accountants and auditors face in the UAE? --- ## [What enhanced due diligence must UAE accountants apply to high-risk clients?](https://www.amlfaqs.com/t/what-enhanced-due-diligence-must-uae-accountants-apply-to-high-risk-clients/1332)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 31, 2026, 6:01am UTC](https://www.amlfaqs.com/t/what-enhanced-due-diligence-must-uae-accountants-apply-to-high-risk-clients/1332 "2026-07-31T06:01:24Z")
What enhanced due diligence must UAE accountants apply to high-risk clients? --- ## [Can a UAE auditor be penalised for tipping off a client about a Suspicious Transaction Report?](https://www.amlfaqs.com/t/can-a-uae-auditor-be-penalised-for-tipping-off-a-client-about-a-suspicious-transaction-report/1161)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 4:10pm UTC](https://www.amlfaqs.com/t/can-a-uae-auditor-be-penalised-for-tipping-off-a-client-about-a-suspicious-transaction-report/1161 "2026-07-23T16:10:36Z")
Can a UAE auditor be penalised for tipping off a client about a Suspicious Transaction Report? --- ## [Can a UAE accounting firm invoke professional secrecy to withhold records from the AML supervisor?](https://www.amlfaqs.com/t/can-a-uae-accounting-firm-invoke-professional-secrecy-to-withhold-records-from-the-aml-supervisor/1160)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 4:04pm UTC](https://www.amlfaqs.com/t/can-a-uae-accounting-firm-invoke-professional-secrecy-to-withhold-records-from-the-aml-supervisor/1160 "2026-07-23T16:04:29Z")
Can a UAE accounting firm invoke professional secrecy to withhold records from the AML supervisor? --- ## [Must a UAE accounting firm have an independent audit function to test its own AML programme?](https://www.amlfaqs.com/t/must-a-uae-accounting-firm-have-an-independent-audit-function-to-test-its-own-aml-programme/1159)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:57pm UTC](https://www.amlfaqs.com/t/must-a-uae-accounting-firm-have-an-independent-audit-function-to-test-its-own-aml-programme/1159 "2026-07-23T15:57:48Z")
Must a UAE accounting firm have an independent audit function to test its own AML programme? --- ## [What must a UAE accountant do when customer due diligence cannot be completed?](https://www.amlfaqs.com/t/what-must-a-uae-accountant-do-when-customer-due-diligence-cannot-be-completed/1158)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:54pm UTC](https://www.amlfaqs.com/t/what-must-a-uae-accountant-do-when-customer-due-diligence-cannot-be-completed/1158 "2026-07-23T15:54:06Z")
What must a UAE accountant do when customer due diligence cannot be completed? --- ## [Can a UAE accounting firm rely on another firm to perform customer due diligence?](https://www.amlfaqs.com/t/can-a-uae-accounting-firm-rely-on-another-firm-to-perform-customer-due-diligence/1157)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:47pm UTC](https://www.amlfaqs.com/t/can-a-uae-accounting-firm-rely-on-another-firm-to-perform-customer-due-diligence/1157 "2026-07-23T15:47:39Z")
Can a UAE accounting firm rely on another firm to perform customer due diligence? --- ## [Do UAE accountants need to re-apply customer due diligence to clients onboarded before the 2025 AML framework?](https://www.amlfaqs.com/t/do-uae-accountants-need-to-re-apply-customer-due-diligence-to-clients-onboarded-before-the-2025-aml-framework/1156)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:43pm UTC](https://www.amlfaqs.com/t/do-uae-accountants-need-to-re-apply-customer-due-diligence-to-clients-onboarded-before-the-2025-aml-framework/1156 "2026-07-23T15:43:23Z")
Do UAE accountants need to re-apply customer due diligence to clients onboarded before the 2025 AML framework? --- ## [Is an accounting firm in the UAE criminally liable if a partner commits money laundering on its behalf?](https://www.amlfaqs.com/t/is-an-accounting-firm-in-the-uae-criminally-liable-if-a-partner-commits-money-laundering-on-its-behalf/1155)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:27pm UTC](https://www.amlfaqs.com/t/is-an-accounting-firm-in-the-uae-criminally-liable-if-a-partner-commits-money-laundering-on-its-behalf/1155 "2026-07-23T15:27:56Z")
Is an accounting firm in the UAE criminally liable if a partner commits money laundering on its behalf? --- ## [Must a UAE audit firm screen its own employees for fitness and propriety under AML rules?](https://www.amlfaqs.com/t/must-a-uae-audit-firm-screen-its-own-employees-for-fitness-and-propriety-under-aml-rules/1154)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 3:10pm UTC](https://www.amlfaqs.com/t/must-a-uae-audit-firm-screen-its-own-employees-for-fitness-and-propriety-under-aml-rules/1154 "2026-07-23T15:10:57Z")
Must a UAE audit firm screen its own employees for fitness and propriety under AML rules? --- ## [What AML training must a UAE accounting firm provide to its staff and how should it be documented?](https://www.amlfaqs.com/t/what-aml-training-must-a-uae-accounting-firm-provide-to-its-staff-and-how-should-it-be-documented/1153)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 2:56pm UTC](https://www.amlfaqs.com/t/what-aml-training-must-a-uae-accounting-firm-provide-to-its-staff-and-how-should-it-be-documented/1153 "2026-07-23T14:56:07Z")
What AML training must a UAE accounting firm provide to its staff and how should it be documented? --- ## [What AML red flags should a UAE auditor look for in a client's financial statements?](https://www.amlfaqs.com/t/what-aml-red-flags-should-a-uae-auditor-look-for-in-a-clients-financial-statements/1152)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 2:50pm UTC](https://www.amlfaqs.com/t/what-aml-red-flags-should-a-uae-auditor-look-for-in-a-clients-financial-statements/1152 "2026-07-23T14:50:55Z")
What AML red flags should a UAE auditor look for in a client’s financial statements? --- ## [Can a UAE accountant act for a client who uses a nominee shareholder or nominee director?](https://www.amlfaqs.com/t/can-a-uae-accountant-act-for-a-client-who-uses-a-nominee-shareholder-or-nominee-director/1151)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 2:38pm UTC](https://www.amlfaqs.com/t/can-a-uae-accountant-act-for-a-client-who-uses-a-nominee-shareholder-or-nominee-director/1151 "2026-07-23T14:38:51Z")
Can a UAE accountant act for a client who uses a nominee shareholder or nominee director? --- ## [Does organising contributions for the establishment of a company bring a UAE accountant within AML scope?](https://www.amlfaqs.com/t/does-organising-contributions-for-the-establishment-of-a-company-bring-a-uae-accountant-within-aml-scope/1150)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 23, 2026, 11:21am UTC](https://www.amlfaqs.com/t/does-organising-contributions-for-the-establishment-of-a-company-bring-a-uae-accountant-within-aml-scope/1150 "2026-07-23T11:21:42Z")
Does organising contributions for the establishment of a company bring a UAE accountant within AML scope? --- ## [How should a UAE auditor respond when a client refuses to provide beneficial ownership documentation?](https://www.amlfaqs.com/t/how-should-a-uae-auditor-respond-when-a-client-refuses-to-provide-beneficial-ownership-documentation/916)
**Author:** [@Monika](https://www.amlfaqs.com/u/Monika)\ **Replies:** 1\ **Last updated:** [July 19, 2026, 3:45pm UTC](https://www.amlfaqs.com/t/how-should-a-uae-auditor-respond-when-a-client-refuses-to-provide-beneficial-ownership-documentation/916 "2026-07-19T15:45:20Z")
How should a UAE auditor respond when a client refuses to provide beneficial ownership documentation? [Next page](https://www.amlfaqs.com/tag/accountants/49.md?match_all_tags=true&page=1&tags%5B%5D=accountants)