Customer identification, an obligation already set forth in Legislative Decree No. 56/2004, was reinforced by Legislative Decree No. 231/2007 and expanded by the Fourth Anti-Money Laundering Directive (Directive (EU) 2015/849, transposed by Legislative Decree No. 90 of 25 May 2017), the purpose of which was to improve the consistency of the rules on anti-money laundering and combating the financing of terrorism across all EU Member States.
Our clients are identified in accordance with anti-money laundering and anti-terrorist financing legislation and the guidelines of the National Council of Accountants.
In the case of subjects other than natural persons, the identification also concerns the so-called ‘beneficial owner’, i.e., the ‘final beneficiary’ of the professional service.
In addition to being periodically involved in training and refresher courses on regulatory developments and the operational methods to be applied in the fight against money laundering and terrorist financing, our professionals contribute to drafting and publishing on the anti-money laundering topic.
Our professionals carry out periodic anti-money laundering check-ups and due diligence activities for our clients.
- Legislative Decree No. 231 of 21/11/2007
- Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purpose of money laundering or terrorist financing
- Guidelines for risk assessment, customer due diligence, retention of documents, data and information pursuant to Legislative Decree 231/2007
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