CFE risponde alle consultazioni AMLA: standard tecnici per la segnalazione di operazioni sospette (PAC 9/2026) e metodologia di valutazione del rischio dei soggetti obbligati non finanziari (PAC 10/2026), con richieste di proporzionalità e tutela del segreto professionale.
PAC 9/2026: reporting of suspicious transactions
CFE responded to the AMLA consultation on draft Implementing Technical Standards on the format for reporting suspicions and providing transaction records to Financial Intelligence Units. It argues that mandatory reporting fields should not create implicit duties to gather extra information or carry out further investigations just to complete a form. Reported data should be limited to what professionals already hold through ordinary due diligence.
CFE also stresses that structured formats alone are not enough in a professional services context, and that narrative explanations and professional analysis should remain part of suspicious transaction reports. Tax advisers, who do not process transactions like financial institutions, should not have to reconstruct transaction histories or obtain banking information. The standards must respect the protections of Article 21(2) AMLR and legal privilege.
PAC 10/2026: risk assessment of non-financial obliged entities
In the second statement CFE comments on the supervisory methodology for assessing the inherent and residual money laundering and terrorist financing risk of non-financial obliged entities. It cautions against uniform risk indicators across sectors, since for tax advisers risks arise mainly through engagements and knowledge of clients' affairs rather than through financial transactions.
CFE further asks for proportionality towards small firms, whose controls work through client acceptance, engagement management, partner supervision and file review, and notes that size should not automatically signal higher risk. It recommends distinguishing existing compliance data from new datasets created only for reporting, and that quantitative scoring should inform rather than replace supervisory judgement, without double-counting the same factors.
Fonte: CFE Tax Advisers Europe