ACCA whistleblowing process
Who do I tell if I know or suspect an ACCA firm, member, affiliate or student to be in breach of Money Laundering Regulations or who I know or suspect is involved in money laundering or terrorist financing?
At ACCA we are committed to supporting anyone who wishes to make a confidential report about an ACCA firm, member, affiliate or student, where it is known or suspected that they:
a) should be regulated under the Money Laundering Regulations (MLR), but are not; or
b) appear to be ignoring the MLRs; or
c) appear to be engaged (whether inadvertently or knowingly) in money laundering or terrorist financing.
If you want to make a report, first identify the appropriate anti-money laundering supervisor. If the supervisor is not ACCA you can find out by:
a) checking the different supervisory bodies, a list of which can be found on the gov.uk website
b) contacting the HMRC MLR Registration Team on their confidential enquiry line +44 (0)1702 366 312. Sometimes accountancy service providers are regulated by HMRC.
If you wish to report someone whose supervisor for anti-money laundering (AML) is ACCA, you can report the matter confidentially to ACCA.
Details of how to report can be found in our guidance section.
Before you make a complaint
Before making a complaint you should read our full policy on whistleblowing, and our FAQs on whistleblowing.
For more information about the MLRS; the role of ACCA as a Professional Body Supervisor for AML; the requirements on our supervised firms/members; and other anti-money laundering information, use the following resources:
- Main AML section
- AML policies and procedures
- AML guidance for accountancy sector
- Accountants in the anti-money laundering front line - CPD technical article
- Money Laundering Regulations