Tax advisers, auditors and other authorised tax assistance

When the obligation applies

Person authorised to perform auditing.
Tax adviser or tax advisory company.
Other person authorised by legislation to provide the specified legal assistance or financial and economic tax advice.

Exceptions and important distinctions

Auditor and tax adviser information and reporting exceptions under section 26 depend on the source of the information and connection to legal status or proceedings; they are not universal professional immunity.
Read the category with section 2(3): the activity must form part of the business, subject to statutory exceptions for non-business legal entities, lawyer partners and the specified trust activity.

From first engagement to retention

Read this workflow with the scope and exceptions for this profession. Evidence of a measure follows its actual performance.

01 · Before accepting the engagement

Identify the professional regime and service

Distinguish a tax adviser, auditor and other business tax assistance. Chamber rules and information protections do not automatically apply to everyone preparing tax records.

Evidence: Authorisation, service scope and applicable special provision.

§ 2 odst. 1 písm. e), § 26

Tax advisers and auditors: similarities and differences →Am I an obliged entity? Activities matter, not just a business ID →Open working template

02 · Before the relevant action

Complete your own identification and due diligence

Existing tax records may help explain the client but are not an identification record. Establish the representative, owners and service purpose; document the method used.

Evidence: Identification record, authority, ownership evidence and assessment.

§ 5, § 7–9a

Identification and customer due diligence are different →Remote identification: lawful options and their conditions →Beneficial owners: establish first, then verify →Open working template

03 · During the engagement

Assess new facts

An unusual transaction, opaque structure or changed funding needs explanation. Tax planning alone is not automatically suspicion; professional labels do not erase inconsistencies or suspicion.

Evidence: Facts, evidence, follow-up questions and a separate internal assessment.

§ 6, § 9, § 18, § 26

Source of funds and source of wealth: two different questions →Suspicious transactions: internal escalation and cooperation →Open working template

04 · When suspicion arises

Check information protection and reporting channel

Assess section 26 conditions for the particular information. Where reporting is required, auditors and tax advisers use their respective chamber. This is not the general channel for all accountants.

Evidence: Reasons for the regime, timeline and evidence of proper submission.

§ 18–20, § 26, § 38

Suspicious-transaction reporting and professional differences →Postponing a client instruction and preventing disclosure →Tax advisers and auditors: similarities and differences →Open working template

05 · At closure

Distinguish professional files and AML retention

Record which parts are retained under AML duties and which under another professional purpose. Control access and retention by purpose; a blanket consent does not replace law.

Evidence: Inventory, legal bases, retention events and verified export receipt.

§ 16, § 26, § 38

AML and GDPR: purposes, roles and proportionate data scope →How to retain and securely transfer AML evidence →Open working template

Prepare client information in the AML form →