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.
- Association of Accounting Technicians
- Association of International Accountants
- Association of Chartered Certified Accountants
- Chartered Institute of Management Accountants
- Council of Licensed Conveyancers
- Faculty of Advocates
- Faculty Office of the Archbishop of Canterbury
- General Council of the Bar
- General Council of the Bar of Northern Ireland
- HM Revenue & Customs (Note - HMRC will not supervise any practitioner who is a member of a professional organisation)
- Insolvency Practitioners Association
- Institute of Certified Bookkeepers
- Institute of Chartered Accountants in England & Wales
- Institute of Chartered Accountants in Ireland
- Institute of Chartered Accountants of Scotland
- Institute of Financial Accountants
- Law Society
- Law Society of Scotland
- Law Society for Northern Ireland
- Secretary of State for Business, Innovation and Skills (Insolvency Service)
- Chartered Institute of Legal Executives
- International Association of Book-keepers
- Council for Licensed Conveyancers
- Department of Enterprise, Trade, and Investment Northern Ireland
- Financial Conduct Authority
- Gambling Commission
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.