Ronan Duffy Co. Chartered Accountants

APPENDIX TO SERVICE LEVEL AGREEMENT

CONTAINING TERMS AND CONDITIONS OF THIS ENGAGEMENT

Last updated: 29th October 2018

Anti-Money Laundering

The provision of audit, accounting and taxation services are businesses in the regulated sector under the Criminal Justice (Money Laundering and Terrorist Financing ) Act, 2010 and the Criminal Justice Act, 2013, and as such, partners and staff in audit, accounting and taxation firms are required, under the anti-money laundering regime in the Republic of Ireland, to report any suspicion that a criminal offence giving rise to proceeds from criminal conduct has been or is being committed, regardless of whether that offence has been committed or is being committed by their client or by a third party.

If as part of our normal work, we form a suspicion that such an offence has been or is being committed we are required to make a report to the Garda Síochána and the Revenue Commissioners.  In such circumstances, it is not our practice to discuss such reports with you because of the restrictions on disclosure imposed on us by the anti-money laundering legislation.

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