Latvia: outsourced accountants, auditors and tax consultants are AML 'obliged entities' — registration, internal controls, risk assessment and training
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 (notably 2017-2019 transposing EU AMLD4/5). This entry describes the current, consolidated set of duties for outsourced accountants and related professions as obliged entities under Art. 3(1)(3), as fetched from likumi.lv on 2026-09-08.
Latvia-based outsourced 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 obliged 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.