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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:20260908T202953Z
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\nVem som berörs: Latvia-based outsou
 rced accountants/bookkeepers\, certified auditors\, audit companies and ta
 x consultants who provide services to clients under a written contract (no
 t an employment contract) — explicitly listed in Art. 3(1)(3) of the law
 . The dataset has no flag that precisely captures 'accountant / AML oblige
 d entity'\, 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\nVad du ska göra: N
 otify VID (your supervisory and control institution) of the employee(s) re
 sponsible for NILLTPFN compliance within 30 days of starting to provide ou
 tsourced accounting/tax services\, and again whenever that staffing change
 s (Art. 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 asse
 ssment at least once every 3 years (Art. 8(1))\; separately review the int
 ernal control system's effectiveness at least once every 18 months (Art. 8
 (2)). Provide staff with regular AML/CFT training so they can recognise an
 d escalate suspicious transactions (Art. 9)\, and be ready to file suspici
 ous-transaction reports with the FID.\n\nSanktion: VID\, as supervisory au
 thority\, can impose administrative sanctions for violations\, including f
 ines and — for serious or repeated breaches — restrictions on the righ
 t to provide outsourced accounting services\; exact fine amounts were not 
 confirmed from a source fetched this session\, so treat as high-severity b
 y default.\n\nAnmärkning om datumet: The Noziedzīgi iegūtu līdzekļu l
 egalizācijas un terorisma un proliferācijas finansēšanas novēršanas 
 likums has been in force since 2008-08-13 and amended many times since (no
 tably 2017-2019 transposing EU AMLD4/5). This entry describes the current\
 , consolidated set of duties for outsourced accountants and related profes
 sions as obliged entities under Art. 3(1)(3)\, as fetched from likumi.lv o
 n 2026-09-08.\n\nStatus: I kraft\nhttps://eudeadlines.eu/sv/deadline/lv-am
 l-obliged-entity-accountant
URL:https://eudeadlines.eu/sv/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