Independent professionals and firms of independent professionals authorized to sign reports on prevention systems against ML/TF are external agents authorized to issue reports required by the regulator regarding prevention systems against money laundering and terrorist financing implemented by supervised entities.
These professionals or firms must be listed in the Register of Authorized Professionals and Firms who can sign reports on prevention systems against ML/TF in order to be able to issue the required reports. See requirements for registration (Communication 2009/73).
This register includes independent professionals and firms of independent professionals. The latter also includes the partners or directors of the firms and the professionals they appoint to sign the reports. Entities require authorization to hire firms to sign reports on prevention systems against ML/TF.
The supervisor is interested in ensuring high standards of audit work as a basis for preparing the reports on prevention of ML/TF, therefore must meet minimum operating conditions on independence, quality and scope of work and organization and knowledge on prevention against ML/TF appropriate to the size, complexity and nature of the businesses to be audited. These aspects are assessed under the supervisory role of financial institutions.
SeeList of Authorized Professionals and Firms who can sign reports on prevention systems against ML/TF that are included in the Register of the Superintendency of Financial Services.