Supervisory authorities for Anti-Money Laundering, in addition to the CIOT and ATT, are listed below.
HMRC will not supervise any practitioner who is a member of a professional organisation.
If you are a member of any of these bodies, you may be supervised under your membership or practising certificate conditions. Please check with your other membership organisation(s) if you are unsure.
It is possible that your firm may be supervised by more than one supervisory authority. The relevant supervisory authorities are required to share such information as is necessary for them to carry out their role as set out in the Regulations.
The CIOT will carry out spot checks on members who are not registered with them to ascertain who is monitoring those tax advisers.