About this resource

This factsheet highlights when an accountant, tax-agent entity or client may be a financial institution for CRS purposes.

How to use it

Review the activities, income and management of each entity, identify financial-institution clients, and make sure any due diligence and reporting obligations are addressed.

Related forms and guides

• Common Reporting Standard guidance (IR1048)
• CRS due diligence and reporting obligations (IR1049)
• CRS obligations (IR1220)

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