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:20260908T203304Z
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\nKogo dotyczy: Latvia-based outsource
 d accountants/bookkeepers\, certified auditors\, audit companies and tax c
 onsultants who provide services to clients under a written contract (not a
 n employment contract) — explicitly listed in Art. 3(1)(3) of the law. T
 he dataset has no flag that precisely captures 'accountant / AML obliged e
 ntity'\, so this entry is scoped broadly with sectors: ['services'] and no
  flags\; ignore it unless you provide accounting\, bookkeeping\, audit or 
 tax-advisory services to clients under contract.\n\nCo zrobić: 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 changes (Art. 1
 0(1)). Document a written internal control system covering client due dili
 gence\, ongoing monitoring and suspicious-transaction reporting (Art. 6-7)
 \, and review your money-laundering/terrorism-financing risk assessment at
  least once every 3 years (Art. 8(1))\; separately review the internal con
 trol system's effectiveness at least once every 18 months (Art. 8(2)). Pro
 vide staff with regular AML/CFT training so they can recognise and escalat
 e suspicious transactions (Art. 9)\, and be ready to file suspicious-trans
 action reports with the FID.\n\nSankcje: VID\, as supervisory authority\, 
 can impose administrative sanctions for violations\, including fines and 
 — for serious or repeated breaches — restrictions on the right to prov
 ide outsourced accounting services\; exact fine amounts were not confirmed
  from a source fetched this session\, so treat as high-severity by default
 .\n\nUwaga do daty: The Noziedzīgi iegūtu līdzekļu legalizācijas un t
 erorisma un proliferācijas finansēšanas novēršanas likums has been in
  force since 2008-08-13 and amended many times since (notably 2017-2019 tr
 ansposing EU AMLD4/5). This entry describes the current\, consolidated set
  of duties for outsourced accountants and related professions as obliged e
 ntities under Art. 3(1)(3)\, as fetched from likumi.lv on 2026-09-08.\n\nS
 tatus: Obowiązuje\nhttps://eudeadlines.eu/pl/deadline/lv-aml-obliged-enti
 ty-accountant
URL:https://eudeadlines.eu/pl/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