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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:20260908T202928Z
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\nVoor wie geldt dit: Latvia-based out
 sourced 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 
 law. The dataset has no flag that precisely captures 'accountant / AML obl
 iged entity'\, so this entry is scoped broadly with sectors: ['services'] 
 and no flags\; ignore it unless you provide accounting\, bookkeeping\, aud
 it or tax-advisory services to clients under contract.\n\nWat u moet doen:
  Notify VID (your supervisory and control institution) of the employee(s) 
 responsible for NILLTPFN compliance within 30 days of starting to provide 
 outsourced accounting/tax services\, and again whenever that staffing chan
 ges (Art. 10(1)). Document a written internal control system covering clie
 nt due diligence\, ongoing monitoring and suspicious-transaction reporting
  (Art. 6-7)\, and review your money-laundering/terrorism-financing risk as
 sessment at least once every 3 years (Art. 8(1))\; separately review the i
 nternal 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 escalate suspicious transactions (Art. 9)\, and be ready to file suspi
 cious-transaction reports with the FID.\n\nSanctie: VID\, as supervisory a
 uthority\, can impose administrative sanctions for violations\, including 
 fines and — for serious or repeated breaches — restrictions on the rig
 ht to provide outsourced accounting services\; exact fine amounts were not
  confirmed from a source fetched this session\, so treat as high-severity 
 by default.\n\nOpmerking bij de datum: The Noziedzīgi iegūtu līdzekļu 
 legalizācijas un terorisma un proliferācijas finansēšanas novēršanas
  likums has been in force since 2008-08-13 and amended many times since (n
 otably 2017-2019 transposing EU AMLD4/5). This entry describes the current
 \, consolidated set of duties for outsourced accountants and related profe
 ssions as obliged entities under Art. 3(1)(3)\, as fetched from likumi.lv 
 on 2026-09-08.\n\nStatus: Van kracht\nhttps://eudeadlines.eu/nl/deadline/l
 v-aml-obliged-entity-accountant
URL:https://eudeadlines.eu/nl/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