BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lv-aml-obliged-entity-accountant@eudeadlines.eu
DTSTAMP:20260908T202927Z
DTSTART;VALUE=DATE:20080813
DTEND;VALUE=DATE:20080814
SUMMARY:Latvia AML/CFT law (NILLTPFN likums): Latvia: outsourced accountant
 s\, auditors and tax consultants are AML 'obliged entities' — registrati
 on\, internal controls\, risk assessment and training
DESCRIPTION:Latvia's AML/CFT law lists outsourced accountants (ārpakalpoju
 ma grāmatveži)\, certified auditors\, audit companies and tax consultant
 s as 'obliged entities' (likuma subjekti) alongside banks and notaries. Ob
 liged entities must notify their supervisory authority of compliance-respo
 nsible staff\, maintain a written internal control system\, carry out and 
 periodically review a money-laundering/terrorism-financing risk assessment
 \, and train staff to recognise and report suspicious transactions to the 
 Financial Intelligence Unit (FID).\n\nQui est concerné: Latvia-based outs
 ourced accountants/bookkeepers\, certified auditors\, audit companies and 
 tax consultants who provide services to clients under a written contract (
 not an employment contract) — explicitly listed in Art. 3(1)(3) of the l
 aw. The dataset has no flag that precisely captures 'accountant / AML obli
 ged entity'\, so this entry is scoped broadly with sectors: ['services'] a
 nd no flags\; ignore it unless you provide accounting\, bookkeeping\, audi
 t or tax-advisory services to clients under contract.\n\nQue faire: Notify
  VID (your supervisory and control institution) of the employee(s) respons
 ible for NILLTPFN compliance within 30 days of starting to provide outsour
 ced accounting/tax services\, and again whenever that staffing changes (Ar
 t. 10(1)). Document a written internal control system covering client due 
 diligence\, ongoing monitoring and suspicious-transaction reporting (Art. 
 6-7)\, and review your money-laundering/terrorism-financing risk assessmen
 t at least once every 3 years (Art. 8(1))\; separately review the internal
  control system's effectiveness at least once every 18 months (Art. 8(2)).
  Provide staff with regular AML/CFT training so they can recognise and esc
 alate suspicious transactions (Art. 9)\, and be ready to file suspicious-t
 ransaction reports with the FID.\n\nSanction: VID\, as supervisory authori
 ty\, can impose administrative sanctions for violations\, including fines 
 and — for serious or repeated breaches — restrictions on the right to 
 provide outsourced accounting services\; exact fine amounts were not confi
 rmed from a source fetched this session\, so treat as high-severity by def
 ault.\n\nNote sur la date : The Noziedzīgi iegūtu līdzekļu legalizāci
 jas un terorisma un proliferācijas finansēšanas novēršanas likums has
  been in force since 2008-08-13 and amended many times since (notably 2017
 -2019 transposing EU AMLD4/5). This entry describes the current\, consolid
 ated set of duties for outsourced accountants and related professions as o
 bliged entities under Art. 3(1)(3)\, as fetched from likumi.lv on 2026-09-
 08.\n\nStatus: En vigueur\nhttps://eudeadlines.eu/fr/deadline/lv-aml-oblig
 ed-entity-accountant
URL:https://eudeadlines.eu/fr/deadline/lv-aml-obliged-entity-accountant
CATEGORIES:LV,Latvia AML/CFT law (NILLTPFN likums)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia AML/CFT law (NILLTPFN likums): Latvia: outsourced accoun
 tants\, auditors and tax consultants are AML 'obliged entities' — regist
 ration\, internal controls\, risk assessment and training — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia AML/CFT law (NILLTPFN likums): Latvia: outsourced accoun
 tants\, auditors and tax consultants are AML 'obliged entities' — regist
 ration\, internal controls\, risk assessment and training — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR