Regulatory Alerts2025-03-13
Accountant Tax Advisor Registration Scope Guidance Note
The Gibraltar Financial Services Commission issued this guidance to define the scope of external accountancy and tax advisory activities subject to mandatory registration under the Proceeds of Crime Act 2015 Regulations. The document outlines specific in-scope services such as audit, bookkeeping, and tax compliance, while explicitly excluding in-house accountants and certain limited payroll functions. It further mandates that applicants maintain a Gibraltar registered office and appoint local Money Laundering Reporting Officers to ensure compliance with anti-money laundering and counter-terrorist financing standards.
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