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AML/CFT

A natural person, who has been certified by a professional organization of accountants and/or auditors in accordance with the professional certification standards set by the Service or who is recognized as a certified accountant by the Law of Georgia on Accounting, Reporting and Auditing and who after the certification, proves his/her qualification in accordance with the continuing education standard.

An accountant, registered in the State Registry of Accountants, who provides accounting services and/or prepares financial statements for the client.

A legal entity registered in Georgia or a branch in Georgia of a legal entity which is registered in another country, registered in the State Registry of Accounting Firms and provides accounting services and/or prepares financial statements for the client.

A certified accountant who is a member of a professional organization of accountants and/or auditors, who is registered in the State Registry of Auditors/Audit Firms (‘the Registry’), and who is entitled to carry out audit activities (services), including individually.

A legal entity registered in Georgia or a branch in Georgia of a legal entity which is registered in another country, registered in the State Registry of Auditors/Audit Firms and performs audit activities (services) through one or more engagement partners.

An accountant who provides accounting services and/or prepares financial statements for the client, and/or a legal entity registered in Georgia or a branch in Georgia of a legal entity which is registered in another country and provides accounting services and/or prepares financial statements for the client is obliged to register in the relevant Registry within 30 calendar days after commencing professional activities.

Before registering, an interested person should carefully read Rule for Maintaining the State Registry of Accountants Providing Professional Services and the State Registry of Accounting Firms Electronically, their Structure and Design, the List of Information and the User Identification and register according to the video instruction.

Video Instruction: Registration of Accountants Providing Professional Services.

Video Instruction: Registration of Accounting Firms.

An obliged entity must submit a registration form to the FMS no later than 10 business days after registration in the registry.

Additional information and instruction on the submission of the registration form are available on the official webpage of the Financial Monitoring Service of Georgia (https://www.fms.gov.ge) via the web portal (link to Online Reporting System).

Continuing education course/training program must be agreed with the Service during the period from 1 January to 1 July 2024.


The obliged entities must complete the continuing education requirements no later than 31 December 2024.


The list of providers of the continuing education services will be placed on the SARAS website.