[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-164033-105":53,"doc-detail-164033-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","customer-due-diligence-cdd-flowchart-extract-templates","Customer Due Diligence (CDD) Flowchart - Extract Templates","","Illustrative guidance for professional accountants and firms providing services under EP 200 IG 2. Presents a Customer Due Diligence (CDD) flowchart covering client information completion for individuals and companies, collection of forms for beneficial owners, agents acting on behalf, and PEP-related persons. Includes exemption checks, identity verification with independent reliable documents, AML/CFT risk assessment with potential enhanced CDD, and onboarding after satisfactory procedures. Provides client and representative declarations and notes document verification requirements.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/customer-due-diligence-cdd-flowchart-extract-templates/164033/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/customer-due-diligence-cdd-flowchart-extract-templates/164033.png","ImageObject",442,249,{"name":88,"@type":89},"Paura","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-22","2026-08-31",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What steps are included in the CDD process flowchart?","Question",{"text":108,"@type":109},"The flowchart guides completing client information forms, collecting details for beneficial owners, agents acting on behalf, and PEP-related persons, then performing identity verification, AML/CFT risk assessment (including enhanced CDD when needed), and proceeding with client onboarding after satisfactory completion.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which forms should be completed for beneficial owners, and for which entities are they not required?",{"text":113,"@type":109},"Form A is required for each beneficial owner (BO), and if no individual is identified as a BO, it is completed for persons with executive authority. Form A is noted as not required for entities listed in Annex 1 unless requested by the professional firm.",{"name":115,"@type":106,"acceptedAnswer":116},"When is enhanced CDD required in this guidance?",{"text":117,"@type":109},"Enhanced CDD may be required when AML/CFT risk assessment indicates the need, following the firm’s policies and procedures. Additional examples are referenced in Annex 2 and Annex 3, including enhanced CDD relating to source of wealth and funds.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},164033,1788149182,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":25},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","CUSTOMER DUE DILIGENCE (CDD) FLOWCHART\nThe illustrative flowchart and templates in EP 200 IG 2 are designed for professional accountants and professional firms which provide services listed in paragraph 1.5 of EP 200.  Professional accountants and professional firms which provide services other than those in paragraph 1.5 may use these illustrations as best practice guide to tailor and adapt for use, as appropriate.\nThese illustrations are intended to provide broad guidance.  They are not intended to be exhaustive; or to replace legislations, regulations or guidelines which may be issued from time-to-time by any relevant authority and which a professional accountant or professional firm is required to comply. Therefore, professional accountants and professional firms should exercise professional judgement to appropriately tailor and adapt these illustrations for use.\nFor client who is an individual\ncomplete Client Information Form (Individual) (pages 5-11)\nFor client which is a company\ncomplete Client Information Form (Company) (pages 12-20)\nThe following flowchart is an illustration of how the CDD process is carried out.\nComplete a Form A for each and every beneficial owner (BO) of the client (pages 21-26).\nNo\nDoes the client qualify for any of the exemptions set out in Annex 1 (pages 38-39)?\nYes\nWhere the client has appointed any person to act on behalf, complete a Form B for each and every such person (pages 27-33).\nComplete a Form C for each and every PEP, family member of a PEP and close associate of a PEP (pages 34-37).\nIs the client (individual), BO or person acting on behalf of client either a PEP, family member of a PEP or close associate of a PEP?\nYes\nNo\nVerify the identity information of client, BO and person acting on behalf of client to independent and reliable identification documents (that bear photograph for any individual).\nPerform AML/CFT risk assessment and where necessary, enhanced CDD as per the firm’s policies and procedures. See additional guidance:\nAnnex 2 – Examples of factors to consider in AML/CFT risk assessment (pages 40-44)\nAnnex 3 – Example of enhanced CDD relating to source of wealth and funds (pages 45-47)\nUpon satisfactory completion of identification, verification and all other CDD/ enhanced CDD procedures as per the firm’s policies and procedures, proceed with client on-boarding.\nAll information requested in this form is required to be provided in full for client acceptance.  The information declared must be true and correct. Documents to verify the information will be requested.\n\u000f\n\u000f\n\u000f\nDeclaration by Client or Person Acting on Behalf of Client\nI declare that the information provided in this form is true and correct. I am aware that I may be subject to prosecution and criminal sanctions under written law if I am found to have made any false statement which I know to be false or which I do not believe to be true, or if I have intentionally suppressed any material fact.\nAll information requested in this form is required to be provided in full for client acceptance.  The information declared must be true and correct. Documents to verify the information will be requested.\n\u000f\nDeclaration by Person Acting on Behalf of Client\nI declare that the information provided in this form is true and correct. I am aware that I may be subject to prosecution and criminal sanctions under written law if I am found to have made any false statement which I know to be false or which I do not believe to be true, or if I have intentionally suppressed any material fact.\nPlease complete a Form A for each and every beneficial owner (BO) that the company has.\nIn situations where no individual can be identified as a BO, please complete a Form A for each and every person having executive authority in the company.\nAll information requested in this form is required to be provided in full for client acceptance.  The information declared must be true and correct. Documents to verify the information will be requested.\nThis form is","cbCaikEqXYrFa6TT","https://ap.wps.com/l/cbCaikEqXYrFa6TT","docx",147004,44,"English","# Customer Due Diligence (CDD) Flowchart\n## Client Type: Individual vs Company\n## Beneficial Owners: Form A\n## Exemptions Check (Annex 1)\n## Persons Acting on Behalf: Form B\n## PEP and Close Associates: Form C\n## Identity Verification and AML/CFT Risk Assessment\n## Client and Representative Declarations","[{\"question\":\"What steps are included in the CDD process flowchart?\",\"answer\":\"The flowchart guides completing client information forms, collecting details for beneficial owners, agents acting on behalf, and PEP-related persons, then performing identity verification, AML/CFT risk assessment (including enhanced CDD when needed), and proceeding with client onboarding after satisfactory completion.\"},{\"question\":\"Which forms should be completed for beneficial owners, and for which entities are they not required?\",\"answer\":\"Form A is required for each beneficial owner (BO), and if no individual is identified as a BO, it is completed for persons with executive authority. Form A is noted as not required for entities listed in Annex 1 unless requested by the professional firm.\"},{\"question\":\"When is enhanced CDD required in this guidance?\",\"answer\":\"Enhanced CDD may be required when AML/CFT risk assessment indicates the need, following the firm’s policies and procedures. Additional examples are referenced in Annex 2 and Annex 3, including enhanced CDD relating to source of wealth and funds.\"}]","Customer Due Diligence (CDD) Flowchart - Extract Templates | DOCX"]