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Purpose

The purpose of this paper is to summarize new guidance from the UK Joint Money Laundering Steering Group on best practices for anti‐money‐laundering and combating the financing of terrorism (AML/CFT).

Design/methodology/approach

Summarizes key changes including greater emphasis on senior management responsibility and internal controls; a risk‐based approach; and guidelines on persons firms should not accept as customers, the use of electronic verification, the use of pro‐forma confirmations, monitoring, and staff awareness, training, and alertness.

Findings

One of the aims of the risk‐based approach is to require firms to think more about the risk of AMl/CFT rather than simply having a tick‐the‐box approach. Directors and senior managers will face personal liability if they do not demonstrate their involvement in AML/CFT programs and their firms do not meet their obligations.

Originality/value

A useful overview and management summary of new AML/CFT guidelines in the UK.

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