Are accountants and auditors AML-regulated?
Yes, in most FATF-aligned jurisdictions. The UK regulates accountants under the MLRs 2017, supervised by HMRC or a professional body supervisor (ICAEW, ACCA, AAT, CIOT, etc.). The EU AMLR includes auditors, external accountants and tax advisors. Australia brings accountants in scope on 1 July 2026 under tranche 2. The United States does not federally regulate accountants for AML, though the AICPA has issued voluntary guidance and CPA firms involved in M&A often apply equivalent controls voluntarily.