Forthme Auditors L.L.C

AML / CFT AUPs

AML / CFT Agreed-Upon Procedures (AUPs)

Strengthening Compliance Through Independent AML / CFT Reviews

At Forth ME Auditors L.L.C., we provide Anti-Money Laundering (AML) and Countering Financing of Terrorism (CFT) Agreed-Upon Procedures (AUPs) to help businesses assess the effectiveness of their compliance frameworks and meet regulatory expectations in the UAE.

Our AML / CFT AUP engagements are designed to provide an independent assessment of your policies, procedures, controls, and documentation against applicable regulatory requirements and industry best practices. Through a structured review approach, we help organisations identify compliance gaps, strengthen risk management processes, and improve their overall AML / CFT governance.


What Are AML / CFT Agreed-Upon Procedures (AUPs)?

AML / CFT Agreed-Upon Procedures (AUPs) are independent compliance review engagements where specific procedures are performed based on requirements agreed between the client and the auditor.

Unlike an audit or assurance engagement, an AUP does not provide an audit opinion or assurance conclusion. Instead, we perform defined procedures and report factual findings based on our examination, allowing management and stakeholders to make informed decisions regarding AML / CFT compliance.


Our AML / CFT AUP Services

AML Compliance Framework Review

We evaluate the effectiveness of your organisation’s AML compliance framework, including policies, procedures, and internal controls designed to prevent financial crime risks.

Our review covers:

  • AML / CFT policies and procedures

  • Governance and compliance responsibilities

  • Risk assessment methodology

  • Customer due diligence processes

  • Transaction monitoring procedures

  • Record-keeping practices

  • Internal reporting mechanisms


Customer Due Diligence (CDD) & Know Your Customer (KYC) Review

We assess the effectiveness of your KYC and Customer Due Diligence procedures to ensure appropriate identification, verification, and risk assessment processes are in place.

Our procedures may include reviewing:

  • Customer identification documents

  • Beneficial ownership information

  • Customer risk classification

  • Enhanced due diligence measures

  • Periodic customer reviews

  • High-risk customer monitoring


Transaction Monitoring & Suspicious Activity Review

Our AML / CFT AUP procedures evaluate whether your transaction monitoring controls are appropriately designed and implemented to identify unusual or suspicious activities.

Areas reviewed include:

  • Transaction monitoring systems

  • Suspicious transaction indicators

  • Escalation procedures

  • Suspicious Activity Report (SAR) processes

  • Internal compliance reviews


AML / CFT Regulatory Compliance Assessment

We help businesses evaluate their compliance with UAE AML / CFT requirements and relevant international standards.

Our assessment considers applicable requirements issued by:

  • UAE regulatory authorities

  • Ministry of Economy requirements

  • Financial Intelligence Unit (FIU) expectations

  • FATF recommendations

  • Industry-specific compliance guidelines


Our AML / CFT AUP Approach

1. Understanding Your Compliance Environment

We begin by understanding your business activities, regulatory obligations, risk exposure, and existing AML / CFT controls.

2. Defining Agreed Procedures

Together with management, we establish the scope, objectives, and specific procedures required for the engagement.

3. Performing Compliance Testing

Our professionals perform detailed reviews of policies, customer files, transaction records, and compliance documentation.

4. Identifying Findings & Compliance Gaps

We document factual findings, highlight areas requiring improvement, and identify opportunities to strengthen AML / CFT controls.

5. Reporting & Recommendations

We provide a comprehensive AUP report presenting procedures performed, findings identified, and practical recommendations for enhancing compliance effectiveness.


Why Choose Forth ME Auditors for AML / CFT AUPs?

Experienced Compliance Professionals

Our team combines audit expertise, regulatory knowledge, and practical business understanding to deliver meaningful AML / CFT reviews.

UAE Regulatory Understanding

We understand the UAE compliance environment and help businesses align their AML / CFT frameworks with applicable regulatory expectations.

Independent & Objective Reviews

Our independent approach provides management with an unbiased assessment of existing controls and compliance practices.

Practical Recommendations

Beyond identifying gaps, we provide actionable recommendations that help organisations improve their compliance processes and reduce financial crime risks.


Who Needs AML / CFT AUP Services?

Our AML / CFT AUP services are suitable for:

  • Designated Non-Financial Businesses and Professions (DNFBPs)

  • Real estate companies

  • Dealers in precious metals and stones

  • Corporate service providers

  • Accounting and auditing firms

  • Professional service providers

  • Trading companies

  • Financial and investment-related businesses

  • Other regulated entities requiring AML compliance reviews


Strengthen Your AML / CFT Compliance Framework

Effective AML / CFT controls are essential for protecting your organisation from financial crime risks and maintaining regulatory confidence.

Partner with Forth ME Auditors L.L.C. for independent AML / CFT Agreed-Upon Procedures (AUPs) designed to enhance compliance, transparency, and operational resilience.

Contact us today to discuss your AML / CFT review requirements.


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