[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-242071-105":53,"doc-detail-242071-en":127},{"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":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","ebook-on-aml-compliance-for-accountants-and-auditors-in-uae-ready-reckoner","eBook on AML Compliance for Accountants and Auditors - in UAE - Ready Reckoner","","Practical guidance for independent accountants and auditors on meeting UAE AML/CFT expectations as Designated Non-Financial Businesses and Professions (DNFBPs). Covers the UAE’s core legal basis, including Federal Decree-Law No. 20 of 2018 and Cabinet Decision No. 10 of 2019, plus targeted financial sanctions requirements. Details key compliance obligations: goAML registration, appointing an AML Compliance Officer, adopting a risk-based approach with EWRA, customer due diligence, ongoing monitoring, sanctions compliance, reporting, training, governance, and record-keeping.",{"@graph":63,"@context":119},[64,80,102],{"@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":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ebook-on-aml-compliance-for-accountants-and-auditors-in-uae-ready-reckoner/242071/",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/ebook-on-aml-compliance-for-accountants-and-auditors-in-uae-ready-reckoner/242071.png","ImageObject",442,249,{"name":88,"@type":89},"Aran","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-16","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Why are independent accountants and auditors considered DNFBPs under UAE AML rules?","Question",{"text":109,"@type":110},"UAE regulations identify them as DNFBPs because their audit duties involve examining accounts, records, and governance structures, which can expose financial crime vulnerabilities. They are assigned responsibilities to combat money laundering, terrorism financing, and proliferation financing.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the main UAE laws and regulations underpinning the AML/CFT regime for this audience?",{"text":114,"@type":110},"The framework is driven by Federal Decree-Law No. 20 of 2018 and supported by Cabinet Decision No. 10 of 2019. Targeted Financial Sanctions compliance is further governed by Cabinet Resolution No. 74 of 2020 on Terrorism Lists Regulation.",{"name":116,"@type":107,"acceptedAnswer":117},"What core AML compliance obligations must accountants and auditors implement?",{"text":118,"@type":110},"Key obligations include goAML registration, appointing an AML Compliance Officer, adopting a risk-based approach with enterprise-wide risk assessment (EWRA), establishing AML/CFT policies and controls, performing customer due diligence, conducting ongoing monitoring, meeting targeted financial sanctions requirements, reporting ML/FT suspicions, and maintaining training, governance, and record-keeping.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},242071,1791724163,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":142},137455076865,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Independent Accountants & Auditors:  \nA Ready Reckoner to the UAE’s AML Compliance  \n[info@amluae.com](info@amluae.com)  \n [www.amluae.com](www.amluae.com)  \nTable of Contents  \nIntroduction  \nAML regulatory framework for Accountants & Auditors in the UAE  \nAML Compliance Obligations of an Independent Accountants and Auditors  \n1. goAML Registration  \n2. Appointing a right AML Compliance Officer  \n3. Adopting a Risk-Based Approach and Conducting Enterprise-Wide Risk Assessment (EWRA)  \n4. Crafting the AML/CFT Policies, Procedures, and Controls  \n5. Customer Due Diligence (CDD) Program  \n6. Ongoing Monitoring Business Relationships  \n7. Compliance with Targeted Financial Sanctions (TFS)  \n8. Reporting the ML/FT Suspicion and other goAML Reporting  \n9. AML Training  \n10. AML Governance  \n11. AML Record-Keeping  \nFAQs: AML Compliance for Accountants and Auditors in the UAE  \nHow AML UAE can assist Accountants & Auditors with AML Compliance  \nAbout AML UAE  \n[info@amluae.com](info@amluae.com)  www.amluae.com  \nIntroduction:  \n[info@amluae.com](info@amluae.com)  www.amluae.com  \nIntroduction  \nAccountants play a very significant role in the legal and economic regimes of the world. The objective assurance the audit professionals offer around the financial position of the businesses is very critical.  \nThus, independent accountants and auditors are uniquely positioned to identify potential financial crime vulnerabilities because of their privileged duties of examining the accounts, records, and governance structures.  \nFurther, audit professionals are exploited by criminals to seek a disguised image of cleanliness for their illicit activities carried out through a legal structure.  \nGiven the significance and the involvement of independent accountants and auditors in the business world, the UAE regulations have identified them as one of the Designated Non-Financial Businesses and Professions (DNFBPs) and have entrusted the responsibility of combating money laundering, terrorism financing and proliferation financing.  \nAdditional Information & Resources  \nCalendar:  \nAML Compliance Calendar  \nVideo:  \nAML/CFT Compliance Requirements in UAE  \n[info@amluae.com](info@amluae.com)  www.amluae.com  \n02  \nAML regulatory framework  \nfor Accountants & Auditorsin the UAE  \n[info@amluae.com](info@amluae.com)  www.amluae.com  \nAML regulatory framework for Accountants & Auditors in the UAE  \nFederal Decree-Law No. 20 of 2018 on Anti-Money Laundering and Combating the Financing of Terrorism and Illegal Organizations is the fundamental law driving the UAE's anti-money laundering and counter-terrorism financing regime.  \nTo complement the decree law and help regulated entities navigate the AML/CFT framework, the UAE government introduced Cabinet Decision No. 10 of 2019. This cabinet decision supports the effective implementation of Federal Decree-Law No. 20 of 2018 by regulated entities, including independent accountants and auditors.  \nUAE’s AML regime is incomplete without compliance with necessary measures around combating the financing of terrorism and proliferation financing. Thus, the regulated entities must adhere to Cabinet Resolution No. 74 of 2020 regarding Terrorism Lists Regulation and implementation of UN Security Council Resolutions on the Suppression and Combating of Terrorism, Terrorist Financing, Countering the Proliferation of Weapons of Mass Destruction and its Financing and Relevant Resolutions, which lays down the detailed directives around compliance with Targeted Financial Sanctions.  \nThese essential laws and regulations and the guidelines issued by the supervisory authorities help accountantsand auditors identify risks and implement focused mitigation measures, adopting a risk-based approach.  \n[info@amluae.com](info@amluae.com)  www.amluae.com  \n04  \nAML regulatory framework for Accountants & Auditors in the UAE  \nAML Supervisory Authorities for Accountants & Auditors across UAE  \nAccountants’ and Auditors’area of operations","cbCaipwEZEyFszt7","https://ap.wps.com/l/cbCaipwEZEyFszt7","pdf",46768787,55,"English","# Introduction\n## AML regulatory framework for Accountants & Auditors in the UAE\n## AML Compliance Obligations of an Independent Accountants and Auditors\n## goAML Registration\n## Appointing a right AML Compliance Officer\n## Adopting a Risk-Based Approach and Conducting Enterprise-Wide Risk Assessment (EWRA)\n## Crafting the AML/CFT Policies, Procedures, and Controls\n## Customer Due Diligence (CDD) Program\n## Ongoing Monitoring Business Relationships\n## Compliance with Targeted Financial Sanctions (TFS)\n## Reporting the ML/FT Suspicion and other goAML Reporting\n## AML Training\n## AML Governance\n## AML Record-Keeping\n# FAQs: AML Compliance for Accountants and Auditors in the UAE\n## How AML UAE can assist Accountants & Auditors with AML Compliance\n## About AML UAE","[{\"question\":\"Why are independent accountants and auditors considered DNFBPs under UAE AML rules?\",\"answer\":\"UAE regulations identify them as DNFBPs because their audit duties involve examining accounts, records, and governance structures, which can expose financial crime vulnerabilities. They are assigned responsibilities to combat money laundering, terrorism financing, and proliferation financing.\"},{\"question\":\"What are the main UAE laws and regulations underpinning the AML/CFT regime for this audience?\",\"answer\":\"The framework is driven by Federal Decree-Law No. 20 of 2018 and supported by Cabinet Decision No. 10 of 2019. Targeted Financial Sanctions compliance is further governed by Cabinet Resolution No. 74 of 2020 on Terrorism Lists Regulation.\"},{\"question\":\"What core AML compliance obligations must accountants and auditors implement?\",\"answer\":\"Key obligations include goAML registration, appointing an AML Compliance Officer, adopting a risk-based approach with enterprise-wide risk assessment (EWRA), establishing AML/CFT policies and controls, performing customer due diligence, conducting ongoing monitoring, meeting targeted financial sanctions requirements, reporting ML/FT suspicions, and maintaining training, governance, and record-keeping.\"}]","eBook on AML Compliance for Accountants and Auditors - in UAE - Ready Reckoner | PDF",1789185392,19]