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  • Tax agents
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All AML/CTF guides

Knowledge category

AML/CTF knowledge for accountants

Apply Tranche 2 obligations to entity formation, restructuring, business transactions, client money and trust or company services.

Explore the accountants compliance workspace

Guides in this category

Start with the foundation guide, then use the focused articles for the service, customer or control in front of you.

AML/CTF guide for accountants

A comprehensive guide for Australian accountants scoping professional designated services and operating risk-based AML/CTF controls from 1 July 2026.

5 min read · Updated 2026-08-01

Business-sale AML for accountants

How accountants distinguish advice and standalone valuation work from active assistance that directly advances a company or legal-arrangement sale or transfer.

5 min read · Updated 2026-08-01

Company, trust and restructure AML

A detailed guide to company and express-trust formation, item 6 legal-form restructuring and the service-specific customer due diligence accountants must perform.

6 min read · Updated 2026-08-01

Client money AML for accountants

A practical guide to receiving, holding, controlling or managing client property, direct advancement, payment boundaries and workflow controls for accountants.

5 min read · Updated 2026-08-01

Equity and debt finance AML

How accountants distinguish general advice from work advancing equity or debt finance for a body corporate, proposed body corporate or legal arrangement.

6 min read · Updated 2026-08-01

Accountant checklist

A file-ready AML/CTF checklist for accountants: designated services, entity ownership, source of funds, reporting, training and audit-ready records.

3 min read · Updated 2026-08-06

Practice risk assessment

How accounting firms structure an AUSTRAC-aligned ML/TF/PF risk assessment: services, customers, channels, geography and the controls that respond.

3 min read · Updated 2026-08-06

SMSF AML guide

When SMSF establishment or trustee services are designated for accountants, and the CDD, ownership and reporting duties that attach to them.

3 min read · Updated 2026-08-06

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Tranche 2 foundations

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Core obligations

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Turn guidance into evidence

Use Cassandra AML to record service scope, CDD, ownership, risk, monitoring, reporting and program evidence for your practice.

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CCassandra AML

AML/CTF compliance workspace for Australian tax agents, accountants, lawyers, conveyancers, real estate professionals, trust and company service providers, precious-items dealers and virtual asset service providers — with designated-service decisions and review-ready records.

Owned and operated by Cassandra Research Pty Ltd, an Australian company based in Melbourne, Victoria.

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