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Central Bank Register of Bank Accounts

For anti-money laundering purposes, the Central Bank has, since 2023, operated a Register Of Bank Accounts and Safety...

It’s the best slogan invented by estate agents which they say are the three most important things with property which...

The requirements of the ISA (Ireland) 550 ‘Related Parties’ are most important, given the propensity in recent times,...

Often the topic of fraud is addressed poorly on audit files. Frequently audit files include a simple statement that...

Our firm carries out many cold file reviews of audit files and comes across many varieties of audit file weaknesses...

In March 2024, the Financial Reporting Council (FRC) completed the Periodic Review of FRS 102, following a...

In last week’s blog we discussed the CPI, or the Corruption Perceptions Index (CPI) often used by MLROs as a...

The CPI, or the Corruption Perceptions Index (CPI) is (according to the publishers Transparency International) the...

In last week’s blog we looked at higher risk clients and PEPs in particular, who might present a higher ML risk to the...

Our last blog for 2024 looked at new clients that might present a higher ML risk to the accountancy sector arising...

Last week we looked at clients that might present a higher ML risk to the accountancy sector generally. This week we...

This week we are continuing our series on what is a higher risk client for AML purposes? There are a number of answers...