AML/CTF knowledge for BAS agents
Understand when bookkeeping, client-money, entity and transaction services move beyond routine BAS work into AML/CTF scope.
- AML/CTF guide for BAS agents5 min
A practical guide for Australian BAS agents deciding whether their services are regulated and building controls for any professional designated services they provide.
- Bookkeeping versus designated services5 min
How BAS agents and bookkeepers distinguish ordinary processing from client-money, entity, transaction and address services regulated under Australia's AML/CTF Act.
- Payment authority for BAS agents5 min
A detailed guide to fixed payment instructions, discretionary authority, client-bank access and the table 6 item 3 boundaries that BAS practices must assess.
- Entity and address services5 min
How BAS practices scope company and trust creation, legal-form restructuring, nominee arrangements and registered-office or principal-address services.
- Small-business KYB for BAS agents5 min
A risk-based entity due-diligence workflow for BAS practices providing designated services to companies, partnerships, trusts and sole traders.
- BAS agent checklist3 min
A practical AML/CTF checklist for BAS agents and bookkeepers: service scope, client money, entity services, CDD, reporting and the records to keep.
- Client money duties4 min
When holding or controlling client money makes a bookkeeping service a designated service, and the CDD, reconciliation and monitoring controls that follow.
- Bookkeeping red flags3 min
The payment, structure and instruction patterns bookkeepers and BAS agents should escalate, and how to record the assessment without tipping off.