What your AML supervisor asks for, from the source.
Short guides for sole practitioners and small practices supervised by ACCA, ICAEW, AAT or HMRC. Each one says what the regulations and your supervisor’s own documents ask for, quotes them where it matters and names the source, so you can check it yourself.
What ACCA's 2026/27 AML annual return asks for
The 2026/27 form section by section, in ACCA's own words: the questionnaire bands, the controls questions and the two new uploads.
Read the guide to the return →- Sole practitioners and small practices · risk assessment
A firm-wide risk assessment for a small practice: what goes in it
What regulations 18 and 18A ask a firm-wide risk assessment to cover, how short a small practice can keep it, and what ACCA, ICAEW and HMRC find when they read them.
Read the risk assessment guide → - MLROs and practice owners · training
AML training records: what your supervisor expects
What regulation 24 and the sector guidance ask of AML training, what ACCA does not count, and what a training record should show.
Read the training records guide →
The sources behind these pages
Each guide names its sources and the edition it was checked against, and gives the page or paragraph for the passages it quotes at length where the source has one.
- ACCA, 2026/27 Anti-Money Laundering (AML) Annual Return - UKThe published form, 20 pages · ACCA
- ACCA, AML Annual Return FAQs2025 edition · ACCA
- ACCA, Practising certificate and licensing renewalsRead 30 October 2026 · ACCA
- ACCA In Practice, Anti-money laundering firm-wide risk assessmentJune 2026 · ACCA
- David Winch (MLRO Support), "The latest ACCA AML return: A sting in the tail?"AccountingWEB, 14 October 2026 · AccountingWEB
- AccountingWEB Any Answers, "ACCA 2026/27 AML Return and Practice Renewal"A practitioner thread, October 2026 · AccountingWEB
- The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017Revised text as at 30 June 2026 · legislation.gov.uk
- CCAB, Anti-Money Laundering, Counter-Terrorist and Counter Proliferation Financing Guidance for the Accountancy Sector (AMLGAS)July 2026 · CCAB
- ICAEW, The money laundering firm-wide risk assessment: AML thematic reviewOctober 2024 · ICAEW
- HMRC, Economic Crime Supervision Handbook, ECSH52800: compliance intervention at an accountancy service providerUpdated 27 August 2026 · GOV.UK
- HMRC, Anti-money laundering guidance for supervised businesses, AMLG2000: Accountancy Service Provider GuidanceUpdated 13 October 2026 · GOV.UK
For search engines and AI assistants
A plain-text summary of what PracticeGuard is and is not is at /llms.txt. What changed in the product, month by month, is at /changelog/.
PracticeGuard supports your judgement; it never replaces it. This page describes what the Money Laundering Regulations 2017, the accountancy sector guidance and the supervisors’ own published documents say, with the source for each point, so you can read it yourself. It is not legal advice, and nothing here is advice about what your supervisor will accept. PracticeGuard is not affiliated with or endorsed by ACCA, ICAEW, AAT, HMRC or any AML supervisor. Check the current version of each document before you rely on it.
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