Checklists for accounting firms
Know your customer under the anti money laundering act
Details the firm must hold about a new customer under the Swedish act on measures against money laundering and terrorist financing. The county administrative board supervises accounting firms.
What the firm needs
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1. Why we ask
As an accounting firm we must know our customers under the act on measures against money laundering and terrorist financing. The details are kept by the firm and used for that only. Never write a personal identity number in a comment. Upload documents instead. You may confirm you read this with a short comment.
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2. Identity document
A copy of a passport, national identity card or driving licence for you who represent the customer. The law requires us to check the customer's identity. The copy is kept in the firm's own Microsoft 365, not at Aldorock.
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3. Certificate of registration
A current certificate of registration from the Swedish Companies Registration Office if the customer is a company or an association.
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4. Beneficial owner
Applies when the customer is a company or an association: the people who own or control more than 25 percent, directly or through other companies. An extract from the register of beneficial owners is enough.
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5. Politically exposed person
Write in a comment whether you, a beneficial owner, a family member or a known close associate holds or has held an important public function, for example minister, member of parliament, supreme court judge or head of a state owned company. Answer No if nobody has.
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6. Link to a high risk third country
Write whether the customer, you or a beneficial owner has a link to a country the EU has listed as a high risk third country, for example a seat, residence, owners or payments there. Answer No if there is no such link.
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7. Business and assignment
Briefly describe what the business does and which services you want from us, for example bookkeeping, payroll, year end accounts or tax returns.
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8. Power of attorney for an agent
If someone other than the authorised signatory represents the customer: the power of attorney and a copy of the agent's identity document.
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9. Source of funds
Only if the firm asks for it: documents that show where money and assets in the business come from.
Checked 11 November 2026 against the authority's own pages: Länsstyrelsen, Lär känna kunderna och riskbedöm dem · Lag (2017:631) om registrering av verkliga huvudmän, 1 kap. 4 § (mer än 25 procent)
Send the checklist to your clients
With Aldorock Underlag the client gets a link to this list. The client uploads item by item without an account and the files land in your firm's own SharePoint. Reminders go out by themselves.