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Belgian Audit Oversight Board

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Combating money laundering and terrorist financing

The Law of 18 September 2017 imposes various obligations on auditors aimed at preventing, detecting and combat transactions involving money laundering and terrorist financing (ML/FT).

The Belgian Audit Oversight Board has been designated as the Belgian competent authority to supervise compliance by auditors with ML/FT obligations.

 

BAOB’s positions
The CTIF-CFI will, as from 30 September 2024, accept suspicious transaction reports exclusively via the “goAML” application(pdf - 593.14 KB)
Files
30 May 2024 - Time of the identification and the verification of the identity of the client and of the client’s beneficial owners and agents(pdf - 545.85 KB)
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AML Recommendation of 9 November 2023 - Money laundering typologies – Atypical transactions(pdf - 479.34 KB)
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AML Recommendation of 5 October 2023 - Time of the identification and verification of the identity(pdf - 592.09 KB)
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AML Recommendation of 7 September 2023 – Trainee auditors(pdf - 583.44 KB)
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Sectoral risk analysis of ML/FT 2022(pdf - 1.03 MB)
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Notifications
FATF – Guidance for a risk based approach : Accounting Profession – June 2019(pdf - 1.04 MB)
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National Bank of Belgium ML/FT webpage
FSMA ML/FT webpage