Reporting obligations

Under the relevant Irish or UK legislation, members and/or firms have Reporting Obligations. The legislation also sets out reporting obligations applicable to the professional body supervisors. If you are unsure of whether a report is required please refer to the guidance for the relevant jurisdiction.

Reporting Obligations - Republic of Ireland

In the Republic of Ireland, where obliged to report under the law, firms are required to submit the reports to the Garda Siochana and the Revenue Commissioners in accordance with the provisions of the Criminal Justice (Money Laundering & Terrorist Financing) Act 2010 as amended.

Submit reports (ROI)

Reports can be submitted to the Garda Síochána or the Revenue Commissioners.

Garda Síochána Revenue Commissioners
Detective Superintendent
Financial Intelligence Unit
Garda Bureau of Fraud Investigation
Harcourt Square
Dublin 2
Suspicious Transactions Reports Office
Block D
Navan Road
Dublin 15
In urgent cases, telephone contact can be made between 9am-5pm and/or, if necessary, a report can initially be sent by fax and followed up by posting in the original.
T: +353 1 666 3714
F: +353 1 666 3711
T: +353 1 827 7542
F: +353 1 827 7484

Reporting Obligations - UK

In the UK, firms are required to provide Suspicious Activity Reports (SARs) to the National Crime Agency (NCA) in accordance with the provisions of the Money Laundering Regulations 2017 as amended by the Money Laundering Regulations 2019.

Guidance on reporting is included in the CCAB AML Guidance.

Submit reports (UK)

SAR - Electronic reporting

Please follow the below link to use the SAR Online service for reporting - SAR Online

The National Crime Agency (NCA) takes the need to protect the confidentiality of reporters very seriously. For more information the ICAEW has issued Tech 07 06 the Confidentiality of SARs (see UK Law & Guidance page) regarding Money Laundering in the United Kingdom.

The United Kingdom Financial Intelligence Unit (UKFIU) has produced a document entitled Suspicious Activities Reports (SARs) - Top Ten Tips for the Accountancy Sector.

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