Anti-money laundering: external accountants as “gate-keepers” in money laundering schemes in Latvia
Date
2019
Authors
Reinberga, Krista Zinaīda
Journal Title
Journal ISSN
Volume Title
Publisher
Riga Graduate School of Law
Abstract
The main aim of the master’s thesis is to present an analysis of accountants’ involvement in money laundering schemes due to the lack of regulation on the profession. The research is based on the Financial Action Task Force (FATF) recommendations, different non-financial sector players and EU Member State policy comparison on accounting profession matters.
Description
Keywords
Research Subject Categories::LAW/JURISPRUDENCE::Financial law , Money laundering , Latvia