Regulation 8 of Money Laundering Regulations 2017 states that the regulations apply to any persons acting in the course of business as an auditor, insolvency practitioner external accountant, tax adviser or trust and company service providers. You can use the flowchart attached below to identify who the supervisory authority is for your firm. The flowchart doesn’t assume automatic supervision – in some instances you may still need to apply to the appropriate supervisory authority.

Please see the attached flow chart.