Yes |
credit institutions |
Yes |
financial institutions |
Yes |
auditors, external accountants, and tax advisors |
Yes |
notaries and other independent legal professionals |
Yes |
other trust or company service providers |
Yes |
estate agents |
Yes |
other persons trading high-value goods
|
Yes |
providers of gambling services |
Yes |
Reporting entities can rely on CDD performed by another reporting entity where they have mutual clients. |