Audit
APB updates Interim Guidance for Auditors on Anti-Money Laundering Legislation
The Auditing Practices Board (APB) today issued an update to Practice Note 12 (Revised), ‘Money Laundering - Interim guidance for auditors in the United Kingdom’ which replaces the version issued in January 2007. The APB plans to publish Practice Note 12 (Revised) in final form once approval under the Proceeds of Crime Act 2002 has been received from HM Treasury.
The guidance in Practice Note 12 (Revised) has been updated to reflect the implementation of the Money Laundering Regulations 2007 and a recent update to the Proceeds of Crime Act 2002, both of which have come into force since the last version of the guidance was issued.
A copy of the re-issued interim guidance may be downloaded free of charge from the Publications (Practice Notes) section of the APB website.
APB PN 85
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |