External accountants

A. Definition of the reporting entity

An external accountant is a fully independent and autonomous person that can develop its activity as a liberal professional or as a member of an entity that provides accounting services.

Non-resident natural and legal persons carrying out activities of equal nature as the aforementioned in the Principality of Andorra are also considered to be reporting entities.


B. Obligations of the reporting entity

The main obligations attributed to the external accountants in the matter of the prevention of money laundering and terrorist financing are the following: