The CCAB has published updated Anti-Money Laundering Guidance for the Accountancy Sector (AMLGAS) which is available here. The guidance is based on the law and regulations as of 01 July 2026. This replaces the guidance published in June 2023 available here.

Key updates to the July 2026 guidance include:

• Updated guidance on Enhanced Due Diligence (EDD) on clients established in or connected to high risk third countries and in cases where a transaction is unusually complex or unusually large
• An update to Customer Due Diligence (CDD) guidance including sources of evidence and digital verification services
• Geographical risk factors

Members and firms which are registered with ATT as their supervisory authority should follow this guidance. Members who are supervised by another supervisory authority will need to take account of the guidance issued by that authority.

AMLGAS is prepared jointly by the CCAB bodies, ICAEW, ACCA, ICAS, ICAI and CIPFA and is approved by the UK accountancy supervisory bodies including CIOT and ATT.

Following the issue of the updated AMLGAS we are working to finalise updates to the pro forma policies and procedures and practice wide risk assessment documents provided on the ATT website here. We will notify members when the amended versions are available. 

There have been no changes made to the supplementary guidance for tax practitioners. This guidance was developed in conjunction with ATT, ICAEW, ACCA, ICAS and HMRC and focuses on the interaction between Anti-Money Laundering (AML) compliance and tax offences as well as covering the issues that a tax practitioner is most likely to encounter in practice.

Updated 05 August 2026