{"id":69680,"date":"2026-08-06T08:42:24","date_gmt":"2026-08-06T06:42:24","guid":{"rendered":"https:\/\/bjornlunden.com\/?page_id=69680"},"modified":"2026-08-06T10:15:46","modified_gmt":"2026-08-06T08:15:46","slug":"penningtvattslagen-for-redovisningsbyraer","status":"publish","type":"page","link":"https:\/\/bjornlunden.com\/se\/penningtvattslagen-for-redovisningsbyraer\/","title":{"rendered":"Penningtv\u00e4ttslagen f\u00f6r redovisningsbyr\u00e5er"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"69680\" class=\"elementor elementor-69680\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5c4d9 e-flex e-con-boxed e-con e-parent\" data-id=\"ee5c4d9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-144c84b elementor-widget elementor-widget-spacer\" data-id=\"144c84b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f59ca7d e-flex e-con-boxed e-con e-parent\" data-id=\"f59ca7d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-97a2c09 e-con-full e-flex e-con e-child\" data-id=\"97a2c09\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5358926 elementor-widget elementor-widget-heading\" data-id=\"5358926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penningtv\u00e4ttslagen f\u00f6r redovisningsbyr\u00e5er<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-764a816 elementor-widget elementor-widget-heading\" data-id=\"764a816\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"> \u2013 guide f\u00f6r kundk\u00e4nnedom, riskbed\u00f6mning och AML<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbca180 elementor-widget elementor-widget-text-editor\" data-id=\"dbca180\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Att f\u00f6lja penningtv\u00e4ttslagen \u00e4r i dag en sj\u00e4lvklar del av arbetet f\u00f6r redovisningsbyr\u00e5er. Samtidigt upplever m\u00e5nga att kraven kring kundk\u00e4nnedom, riskbed\u00f6mningar, dokumentation och l\u00f6pande uppf\u00f6ljning \u00e4r b\u00e5de omfattande och sv\u00e5rtolkade.<\/p><p>Den h\u00e4r guiden g\u00e5r igenom vad penningtv\u00e4ttslagen inneb\u00e4r f\u00f6r redovisningsbyr\u00e5er, vilka skyldigheter den medf\u00f6r och hur du kan arbeta effektivt med kundk\u00e4nnedom (KYC) och antipenningtv\u00e4tt (AML). Enligt lagstiftningen ska verksamheter som omfattas av regelverket arbeta riskbaserat, genomf\u00f6ra kundk\u00e4nnedoms\u00e5tg\u00e4rder, \u00f6vervaka kundrelationer och rapportera misst\u00e4nkta aktiviteter.<\/p><h5>Vad \u00e4r penningtv\u00e4ttslagen?<\/h5><p>Penningtv\u00e4ttslagen, formellt Lag (2017:630) om \u00e5tg\u00e4rder mot penningtv\u00e4tt och finansiering av terrorism, syftar till att f\u00f6rhindra att f\u00f6retag och organisationer utnyttjas f\u00f6r att tv\u00e4tta pengar eller finansiera terrorism.<\/p><h5><strong>Varf\u00f6r omfattas redovisningsbyr\u00e5er av penningtv\u00e4ttslagen?<\/strong><\/h5><p>Redovisningsbyr\u00e5er omfattas av regelverket eftersom de ofta har insyn i kunders ekonomi, transaktioner och aff\u00e4rsf\u00f6rh\u00e5llanden. Det inneb\u00e4r att byr\u00e5n m\u00e5ste ha processer och rutiner som g\u00f6r det m\u00f6jligt att identifiera risker och uppt\u00e4cka misst\u00e4nkta aktiviteter.<\/p><p>L\u00e4nsstyrelserna ut\u00f6var tillsyn \u00f6ver bland annat redovisningsbyr\u00e5er och kan granska hur verksamheten arbetar med kundk\u00e4nnedom, riskbed\u00f6mningar och dokumentation. Brister kan leda till sanktioner och andra \u00e5tg\u00e4rder.<\/p><h5><strong>Vad m\u00e5ste en redovisningsbyr\u00e5 g\u00f6ra enligt penningtv\u00e4ttslagen?<\/strong><\/h5><p>En redovisningsbyr\u00e5 har ett antal grundl\u00e4ggande skyldigheter f\u00f6r att uppfylla lagens krav.<\/p><ol><li><strong> Uppr\u00e4tta en allm\u00e4n riskbed\u00f6mning<\/strong><\/li><\/ol><p>Byr\u00e5n ska analysera vilka risker f\u00f6r penningtv\u00e4tt och finansiering av terrorism som finns i den egna verksamheten. Den allm\u00e4nna riskbed\u00f6mningen fungerar som grund f\u00f6r byr\u00e5ns rutiner och arbetss\u00e4tt.<\/p><ol start=\"2\"><li><strong> K\u00e4nna sin kund (KYC)<\/strong><\/li><\/ol><p>Kundk\u00e4nnedom \u00e4r en central del av regelverket. Det inneb\u00e4r bland annat att identifiera kunden, f\u00f6rst\u00e5 verksamhetens syfte och bed\u00f6ma risken f\u00f6r att kunden kan utnyttjas f\u00f6r penningtv\u00e4tt eller finansiering av terrorism.<\/p><ol start=\"3\"><li><strong> Identifiera verklig huvudman<\/strong><\/li><\/ol><p>Byr\u00e5n beh\u00f6ver kartl\u00e4gga vem som ytterst \u00e4ger eller kontrollerar verksamheten. Detta g\u00e4ller b\u00e5de vid nya kundrelationer och n\u00e4r f\u00f6rh\u00e5llandena f\u00f6r\u00e4ndras.<\/p><ol start=\"4\"><li><strong> Genomf\u00f6ra riskbed\u00f6mningar<\/strong><\/li><\/ol><p>Varje kund och uppdrag ska bed\u00f6mas utifr\u00e5n ett riskbaserat perspektiv. H\u00f6gre risk kr\u00e4ver mer omfattande kontroller och uppf\u00f6ljning.<\/p><ol start=\"5\"><li><strong> \u00d6vervaka kundrelationer l\u00f6pande<\/strong><\/li><\/ol><p>Kundk\u00e4nnedom \u00e4r inte en eng\u00e5ngsinsats. Informationen ska h\u00e5llas uppdaterad och riskbed\u00f6mningen ompr\u00f6vas n\u00e4r n\u00e5got f\u00f6r\u00e4ndras. Exempel kan vara nya \u00e4gare, f\u00f6r\u00e4ndrad verksamhet eller nya aff\u00e4rsuppl\u00e4gg.<\/p><ol start=\"6\"><li><strong> Rapportera misstankar<\/strong><\/li><\/ol><p>Om det finns misstanke om penningtv\u00e4tt eller finansiering av terrorism har byr\u00e5n skyldighet att rapportera detta till Finanspolisen.<\/p><ol start=\"7\"><li><strong> Dokumentera arbetet<\/strong><\/li><\/ol><p>Genomf\u00f6rda kontroller, bed\u00f6mningar och \u00e5tg\u00e4rder ska dokumenteras och sparas enligt g\u00e4llande regler. God dokumentation \u00e4r avg\u00f6rande vid en tillsyn eller granskning.<\/p><h5><strong>Vad inneb\u00e4r kundk\u00e4nnedom (KYC)?<\/strong><\/h5><p>KYC st\u00e5r f\u00f6r &#8221;Know Your Customer&#8221;. P\u00e5 svenska kallar vi det kundk\u00e4nnedom.<\/p><p>Syftet \u00e4r att byr\u00e5n ska f\u00f6rst\u00e5:<\/p><ul><li>Vem kunden \u00e4r<\/li><li>Vem som \u00e4r verklig huvudman<\/li><li>Vad verksamheten sysslar med<\/li><li>Var pengarna kommer fr\u00e5n<\/li><li>Vilken risk kunden inneb\u00e4r<\/li><\/ul><p>God kundk\u00e4nnedom \u00e4r grunden f\u00f6r allt AML-arbete. Ju b\u00e4ttre f\u00f6rst\u00e5else byr\u00e5n har f\u00f6r sina kunder, desto l\u00e4ttare blir det att uppt\u00e4cka avvikande beteenden och potentiella risker.<\/p><h5><strong>N\u00e4r m\u00e5ste kundk\u00e4nnedom genomf\u00f6ras?<\/strong><\/h5><p>Kundk\u00e4nnedom kr\u00e4vs bland annat:<\/p><ul><li>N\u00e4r en ny kundrelation inleds<\/li><li>N\u00e4r kundens verksamhet f\u00f6r\u00e4ndras v\u00e4sentligt<\/li><li>N\u00e4r verklig huvudman \u00e4ndras<\/li><li>N\u00e4r riskprofilen f\u00f6r\u00e4ndras<\/li><li>N\u00e4r det uppst\u00e5r misstankar eller avvikande omst\u00e4ndigheter<\/li><\/ul><p>Dessutom ska kundinformationen h\u00e5llas uppdaterad under hela kundrelationen.<\/p><h5>Vad \u00e4r en verklig huvudman?<\/h5><div><p>En verklig huvudman \u00e4r den person som ytterst \u00e4ger eller kontrollerar ett f\u00f6retag. F\u00f6r aktiebolag handlar det ofta om personer som direkt eller indirekt \u00e4ger mer \u00e4n 25 procent av r\u00f6sterna eller p\u00e5 annat s\u00e4tt har ett best\u00e4mmande inflytande \u00f6ver verksamheten.<\/p><p>Som redovisningsbyr\u00e5 \u00e4r det inte tillr\u00e4ckligt att veta vem som \u00e4r kundens kontaktperson. En viktig del av kundk\u00e4nnedomen \u00e4r att identifiera vem som faktiskt st\u00e5r bakom f\u00f6retaget. Om \u00e4garstrukturen \u00e4r komplex eller inneh\u00e5ller flera bolag kan det kr\u00e4vas en mer omfattande genomg\u00e5ng.<\/p><p>Att identifiera och dokumentera verklig huvudman \u00e4r en central del i arbetet med kundk\u00e4nnedom och riskbed\u00f6mning.<\/p><p>Vill du f\u00f6rdjupa dig? <a href=\"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/verklig-huvudman-innebord-och-relaterad-information\/\">L\u00e4s v\u00e5r artikel om verklig huvudman<\/a>.<\/p><h5>Vad \u00e4r en PEP och varf\u00f6r \u00e4r det viktigt?<\/h5><div><p>PEP st\u00e5r f\u00f6r <em>Politically Exposed Person<\/em>, eller person i politiskt utsatt st\u00e4llning. Det kan till exempel vara h\u00f6ga politiker, domare, ambassad\u00f6rer eller personer med ledande befattningar i statliga organisationer. \u00c4ven familjemedlemmar och medarbetare kan omfattas.<\/p><p>F\u00f6r en kund eller verklig huvudman som \u00e4r PEP anses risken f\u00f6r korruption eller andra ekonomiska oegentligheter vara h\u00f6gre, vilket st\u00e4ller krav p\u00e5 f\u00f6rst\u00e4rkta kontroll\u00e5tg\u00e4rder.<\/p><p>D\u00e4rf\u00f6r beh\u00f6ver redovisningsbyr\u00e5er kontrollera om kunder eller verkliga huvudm\u00e4n omfattas av PEP-regelverket samt dokumentera hur bed\u00f6mningen har gjorts.<\/p><p><style>\na {<br \/>    text-decoration: none;<br \/>    color: #464feb;<br \/>}<br \/>tr th, tr td {<br \/>    border: 1px solid #e6e6e6;<br \/>}<br \/>tr th {<br \/>    background-color: #f5f5f5;<br \/>}<br \/><\/style><\/p><div><h5>Hur g\u00f6r man en riskbed\u00f6mning enligt penningtv\u00e4ttslagen?<\/h5><p>Penningtv\u00e4ttslagen bygger p\u00e5 ett riskbaserat arbetss\u00e4tt. Det inneb\u00e4r att alla kunder inte beh\u00f6ver behandlas p\u00e5 samma s\u00e4tt. Ju h\u00f6gre risken f\u00f6r penningtv\u00e4tt eller finansiering av terrorism bed\u00f6ms vara, desto mer omfattande beh\u00f6ver kontroll\u00e5tg\u00e4rderna vara.<\/p><p>N\u00e4r du g\u00f6r en riskbed\u00f6mning b\u00f6r du bland annat v\u00e4ga in vilken typ av verksamhet kunden bedriver, \u00e4garstruktur, geografiska kopplingar, transaktionernas karakt\u00e4r och hur aff\u00e4rsrelationen ser ut. Ett lokalt tj\u00e4nstef\u00f6retag har normalt en annan riskprofil \u00e4n ett bolag med internationella \u00e4gare eller verksamhet i h\u00f6griskl\u00e4nder.<\/p><p>Riskbed\u00f6mningen ska dokumenteras och h\u00e5llas uppdaterad under hela kundrelationen. Om kundens verksamhet f\u00f6r\u00e4ndras kan det \u00e4ven p\u00e5verka riskklassificeringen.<\/p><\/div><\/div><\/div><h5><strong>Vanliga utmaningar f\u00f6r redovisningsbyr\u00e5er<\/strong><\/h5><p>M\u00e5nga byr\u00e5er upplever att AML-arbetet \u00e4r sv\u00e5rt av f\u00f6ljande sk\u00e4l:<\/p><ul><li>Mycket manuell administration<\/li><li>Dokumentation i flera system<\/li><li>Sv\u00e5rt att h\u00e5lla kunduppgifter uppdaterade<\/li><li>Os\u00e4kerhet kring riskbed\u00f6mningar<\/li><li>Brist p\u00e5 tid och resurser<\/li><\/ul><p>Enligt v\u00e5r erfarenhet \u00e4r just manuellt arbete, dokumentinsamling och fragmenterade system n\u00e5gra av de vanligaste problemen f\u00f6r byr\u00e5erna.<\/p><h5><strong>Hur kan AML-arbetet automatiseras?<\/strong><\/h5><p>P\u00e5 den svenska marknaden finns ett antal digitala verktyg som f\u00f6renklar arbetet med kundk\u00e4nnedom och regelefterlevnad.<\/p><p>Exempel p\u00e5 funktioner som ofta efterfr\u00e5gas \u00e4r:<\/p><ul><li>Identifiering med BankID<\/li><li>Kontroll av verklig huvudman<\/li><li>PEP- och sanktionsscreening<\/li><li>Riskbed\u00f6mningar<\/li><li>Automatisk dokumentation<\/li><li>L\u00f6pande \u00f6vervakning av kundf\u00f6r\u00e4ndringar<\/li><\/ul><p>I v\u00e5r kommunikation med redovisningsbyr\u00e5er lyfts s\u00e4rskilt digitala arbetsfl\u00f6den, integrationer med externa register och automatiserad dokumentation fram som viktiga delar f\u00f6r att minska administrationen och f\u00f6renkla efterlevnaden.<\/p><h5><strong>Checklista f\u00f6r redovisningsbyr\u00e5er<\/strong><\/h5><p>F\u00f6r att uppfylla penningtv\u00e4ttslagens krav b\u00f6r du s\u00e4kerst\u00e4lla att byr\u00e5n:<\/p><ul><li>Har en aktuell allm\u00e4n riskbed\u00f6mning<\/li><li>Har dokumenterade AML-rutiner<\/li><li>Genomf\u00f6r kundk\u00e4nnedom p\u00e5 samtliga kunder<\/li><li>Identifierar verkliga huvudm\u00e4n<\/li><li>Genomf\u00f6r riskbed\u00f6mningar av kunder och uppdrag<\/li><li>Genomf\u00f6r PEP- och sanktionskontroller<\/li><li>F\u00f6ljer upp kunder l\u00f6pande<\/li><li>Utbildar personalen regelbundet<\/li><li>Dokumenterar alla genomf\u00f6rda \u00e5tg\u00e4rder<\/li><li>Har rutiner f\u00f6r rapportering till Finanspolisen vid misstanke om penningtv\u00e4tt<\/li><\/ul><h5>D\u00e4rf\u00f6r v\u00e4ljer m\u00e5nga redovisningsbyr\u00e5er ett KYC-verktyg<\/h5><p><style>\na {<br \/>    text-decoration: none;<br \/>    color: #464feb;<br \/>}<br \/>tr th, tr td {<br \/>    border: 1px solid #e6e6e6;<br \/>}<br \/>tr th {<br \/>    background-color: #f5f5f5;<br \/>}<br \/><\/style><\/p><div>M\u00e5nga av kraven i penningtv\u00e4ttslagen kan hanteras manuellt, men i takt med att kundstocken v\u00e4xer blir det ofta tidskr\u00e4vande att h\u00e5lla riskbed\u00f6mningar, kundk\u00e4nnedom, PEP-kontroller och dokumentation uppdaterade. D\u00e4rf\u00f6r v\u00e4ljer m\u00e5nga redovisningsbyr\u00e5er att anv\u00e4nda ett specialiserat AML-system som samlar hela processen i ett digitalt arbetsfl\u00f6de.<\/div><div><br \/><br \/><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9001faa e-con-full e-flex e-con e-child\" data-id=\"9001faa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af1b28d elementor-widget elementor-widget-image\" data-id=\"af1b28d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"513\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Plus_Woman_Table.jpg\" class=\"attachment-large size-large wp-image-37576\" alt=\"N\u00f6jd kvinna som jobbar med e-fakturering\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Plus_Woman_Table.jpg 900w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Plus_Woman_Table-300x192.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Payroll_Plus_Woman_Table-768x492.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7230557 e-flex e-con-boxed e-con e-parent\" data-id=\"7230557\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37872 elementor-widget elementor-widget-spacer\" data-id=\"6b37872\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f2aca2 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"1f2aca2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-888d295 elementor-widget elementor-widget-spacer\" data-id=\"888d295\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70f7687 e-con-full e-flex e-con e-parent\" data-id=\"70f7687\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a172b70 elementor-widget elementor-widget-heading\" data-id=\"a172b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">V\u00e5ra program med funktioner f\u00f6r KYC och AML<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7cb91c e-con-full e-flex e-con e-child\" data-id=\"b7cb91c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2606505 elementor-widget elementor-widget-shortcode\" data-id=\"2606505\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"product-overview-container single\"><a for=\"everyone\" class=\"filter-yellow border0\" href=\"https:\/\/bjornlunden.com\/se\/juridik-kunskap\/compliance-kyc-aml\/\"><div class=\"product-icon\"><img decoding=\"async\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Due-Compliance.svg\" alt=\"Lundify Compliance icon\"><\/div><span class=\"grey-tag\">F\u00f6retag &amp; byr\u00e5<\/span><h5>Lundify Compliance<\/h5><p class=\"description\">Helt\u00e4ckande st\u00f6d f\u00f6r penningtv\u00e4ttskontroll<\/p><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df2a3fd elementor-widget elementor-widget-html\" data-id=\"df2a3fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>\njQuery(document).ready(function() {\n    gsap.registerPlugin(ScrollTrigger);\n\n    gsap.from(\".product-overview-container > a\", {\n        duration: 0.3,\n        opacity: 0,\n        y: -20,\n        stagger: 0.1,\n        ease: \"power1.out\",\n        scrollTrigger: {\n            trigger: \".product-overview-container\",\n            start: \"top 80%\",\n            end: \"bottom top\",\n            toggleActions: \"play none none play\"\n        }\n    });\n});\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5464eaa e-flex e-con-boxed e-con e-child\" data-id=\"5464eaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcd1c7 elementor-widget elementor-widget-spacer\" data-id=\"2bcd1c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22efade e-con-full e-flex e-con e-child\" data-id=\"22efade\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c18b1d6 elementor-widget elementor-widget-image\" data-id=\"c18b1d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"402\" src=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Compliance_Feature-768x402.jpg\" class=\"attachment-medium_large size-medium_large wp-image-44545\" alt=\"Sk\u00e4rmklipp som visar e-fakturering i Lundify\" srcset=\"https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Compliance_Feature-768x402.jpg 768w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Compliance_Feature-300x157.jpg 300w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Compliance_Feature-1024x536.jpg 1024w, https:\/\/bjornlunden.com\/wp-content\/uploads\/Lundify_Compliance_Feature.jpg 1200w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ea7e6c1 e-con-full e-flex e-con e-child\" data-id=\"ea7e6c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c83ca4 elementor-widget elementor-widget-heading\" data-id=\"0c83ca4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Komplett st\u00f6d f\u00f6r KYC &amp; AML<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04cc27c elementor-widget elementor-widget-text-editor\" data-id=\"04cc27c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Marknadsledande <a href=\"https:\/\/bjornlunden.com\/se\/juridik-kunskap\/compliance-kyc-aml\/\">Lundify Compliance<\/a> \u2013 med fler \u00e4n 11 000 anv\u00e4ndare \u2013 \u00e4r ett helt\u00e4ckande verktyg f\u00f6r penningtv\u00e4ttskontroller, KYC och riskbed\u00f6mningar enligt penningtv\u00e4ttslagen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88d8dd8 e-flex e-con-boxed e-con e-parent\" data-id=\"88d8dd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635cf72 e-flex e-con-boxed e-con e-parent\" data-id=\"635cf72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-326db9e e-con-full e-flex e-con e-child\" data-id=\"326db9e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-171e568 elementor-widget elementor-widget-heading\" data-id=\"171e568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vanliga fr\u00e5gor om penningtv\u00e4ttslagen<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e43a4 elementor-widget elementor-widget-n-accordion\" data-id=\"03e43a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:200,&quot;sizes&quot;:[]},&quot;default_state&quot;:&quot;expanded&quot;}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-4080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> M\u00e5ste alla redovisningsbyr\u00e5er f\u00f6lja penningtv\u00e4ttslagen? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4080\" class=\"elementor-element elementor-element-dc6b399 e-con-full e-flex e-con e-child\" data-id=\"dc6b399\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4a188 elementor-widget elementor-widget-text-editor\" data-id=\"9f4a188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element vc_custom_1629184835236\"><div class=\"wpb_wrapper\"><p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>Ja, redovisningsbyr\u00e5er som omfattas av regelverket m\u00e5ste arbeta aktivt med kundk\u00e4nnedom, riskbed\u00f6mningar och andra \u00e5tg\u00e4rder f\u00f6r att motverka penningtv\u00e4tt och finansiering av terrorism.<\/p><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad h\u00e4nder om en redovisningsbyr\u00e5 inte f\u00f6ljer penningtv\u00e4ttslagen? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4081\" class=\"elementor-element elementor-element-a7cd81c e-con-full e-flex e-con e-child\" data-id=\"a7cd81c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18ec084 elementor-widget elementor-widget-text-editor\" data-id=\"18ec084\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bristande efterlevnad kan leda till tillsyns\u00e5tg\u00e4rder, sanktioner och skadat f\u00f6rtroende.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad \u00e4r skillnaden mellan AML och KYC? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4082\" class=\"elementor-element elementor-element-c94a5ce e-con-full e-flex e-con e-child\" data-id=\"c94a5ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5884e31 elementor-widget elementor-widget-text-editor\" data-id=\"5884e31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>AML (Anti-Money Laundering) \u00e4r det samlade arbetet mot penningtv\u00e4tt. KYC (Know Your Customer), eller kundk\u00e4nnedom, \u00e4r en viktig del av AML-arbetet och handlar om att identifiera kunden och f\u00f6rst\u00e5 kundrelationens syfte och risk.<\/p><\/div><div id=\"fortidlp-input-element-parent\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4083\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4083\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Kan AML-arbetet automatiseras? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4083\" class=\"elementor-element elementor-element-4ce24d4 e-con-full e-flex e-con e-child\" data-id=\"4ce24d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6269239 elementor-widget elementor-widget-text-editor\" data-id=\"6269239\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Delar av arbetet kan automatiseras med digitala verktyg, men ansvaret f\u00f6r riskbed\u00f6mningar och regelefterlevnad ligger alltid kvar hos byr\u00e5n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4084\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4084\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> M\u00e5ste alla kunder riskbed\u00f6mas? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4084\" class=\"elementor-element elementor-element-c64cf6a e-con-full e-flex e-con e-child\" data-id=\"c64cf6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36c21ed elementor-widget elementor-widget-text-editor\" data-id=\"36c21ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>Ja, alla kunder ska bed\u00f6mas utifr\u00e5n ett riskperspektiv. Riskniv\u00e5n p\u00e5verkar sedan vilka kontroll\u00e5tg\u00e4rder som beh\u00f6ver genomf\u00f6ras och hur ofta uppf\u00f6ljning b\u00f6r ske.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4085\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4085\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Hur ofta m\u00e5ste kundk\u00e4nnedomen uppdateras? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4085\" class=\"elementor-element elementor-element-535dbe5 e-con-full e-flex e-con e-child\" data-id=\"535dbe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b633767 elementor-widget elementor-widget-text-editor\" data-id=\"b633767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>Kundk\u00e4nnedomen ska h\u00e5llas aktuell under hela kundrelationen. Om verksamheten, \u00e4garstrukturen eller riskprofilen f\u00f6r\u00e4ndras kan nya kontroller beh\u00f6va genomf\u00f6ras.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4086\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4086\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad \u00e4r en sanktionskontroll? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4086\" class=\"elementor-element elementor-element-732f0f4 e-con-full e-flex e-con e-child\" data-id=\"732f0f4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95e8edf elementor-widget elementor-widget-text-editor\" data-id=\"95e8edf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>En sanktionskontroll inneb\u00e4r att kunden, dess f\u00f6retr\u00e4dare eller verkliga huvudm\u00e4n kontrolleras mot nationella och internationella sanktionslistor.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4087\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4087\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> N\u00e4r ska en redovisningsbyr\u00e5 rapportera till Finanspolisen? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4087\" class=\"elementor-element elementor-element-305b5d8 e-con-full e-flex e-con e-child\" data-id=\"305b5d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccda596 elementor-widget elementor-widget-text-editor\" data-id=\"ccda596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Om det finns misstanke om penningtv\u00e4tt eller finansiering av terrorism har byr\u00e5n en skyldighet att rapportera detta till Finanspolisen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-4088\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-4088\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h6 class=\"e-n-accordion-item-title-text\"> Vad ska ett AML-system hj\u00e4lpa till med? <\/h6><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"2\" viewBox=\"0 0 16 2\" fill=\"none\"><path d=\"M15 1.00002L1 1\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\"><path d=\"M7.99998 15L7.99998 1.00002M15 8.00003L1.00002 8.00001\" stroke=\"#57595F\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-4088\" class=\"elementor-element elementor-element-eafd3ac e-con-full e-flex e-con e-child\" data-id=\"eafd3ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c53ba74 elementor-widget elementor-widget-text-editor\" data-id=\"c53ba74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><style>\na {\n    text-decoration: none;\n    color: #464feb;\n}\ntr th, tr td {\n    border: 1px solid #e6e6e6;\n}\ntr th {\n    background-color: #f5f5f5;\n}\n<\/style><\/p><div><p>Ett AML-system b\u00f6r st\u00f6dja arbetet med kundk\u00e4nnedom, riskbed\u00f6mningar, kontroll av verklig huvudman, PEP- och sanktionskontroller samt dokumentation och uppf\u00f6ljning.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"M\\u00e5ste alla redovisningsbyr\\u00e5er f\\u00f6lja penningtv\\u00e4ttslagen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, redovisningsbyr\\u00e5er som omfattas av regelverket m\\u00e5ste arbeta aktivt med kundk\\u00e4nnedom, riskbed\\u00f6mningar och andra \\u00e5tg\\u00e4rder f\\u00f6r att motverka penningtv\\u00e4tt och finansiering av terrorism.\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder om en redovisningsbyr\\u00e5 inte f\\u00f6ljer penningtv\\u00e4ttslagen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Bristande efterlevnad kan leda till tillsyns\\u00e5tg\\u00e4rder, sanktioner och skadat f\\u00f6rtroende.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan AML och KYC?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"AML (Anti-Money Laundering) \\u00e4r det samlade arbetet mot penningtv\\u00e4tt. KYC (Know Your Customer), eller kundk\\u00e4nnedom, \\u00e4r en viktig del av AML-arbetet och handlar om att identifiera kunden och f\\u00f6rst\\u00e5 kundrelationens syfte och risk.\\u00a0\"}},{\"@type\":\"Question\",\"name\":\"Kan AML-arbetet automatiseras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Delar av arbetet kan automatiseras med digitala verktyg, men ansvaret f\\u00f6r riskbed\\u00f6mningar och regelefterlevnad ligger alltid kvar hos byr\\u00e5n.\"}},{\"@type\":\"Question\",\"name\":\"M\\u00e5ste alla kunder riskbed\\u00f6mas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ja, alla kunder ska bed\\u00f6mas utifr\\u00e5n ett riskperspektiv. 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Om verksamheten, \\u00e4garstrukturen eller riskprofilen f\\u00f6r\\u00e4ndras kan nya kontroller beh\\u00f6va genomf\\u00f6ras.\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r en sanktionskontroll?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"En sanktionskontroll inneb\\u00e4r att kunden, dess f\\u00f6retr\\u00e4dare eller verkliga huvudm\\u00e4n kontrolleras mot nationella och internationella sanktionslistor.\"}},{\"@type\":\"Question\",\"name\":\"N\\u00e4r ska en redovisningsbyr\\u00e5 rapportera till Finanspolisen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Om det finns misstanke om penningtv\\u00e4tt eller finansiering av terrorism har byr\\u00e5n en skyldighet att rapportera detta till Finanspolisen.\"}},{\"@type\":\"Question\",\"name\":\"Vad ska ett AML-system hj\\u00e4lpa till med?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ett AML-system b\\u00f6r st\\u00f6dja arbetet med kundk\\u00e4nnedom, riskbed\\u00f6mningar, kontroll av verklig huvudman, PEP- och sanktionskontroller samt dokumentation och uppf\\u00f6ljning.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bac681 e-flex e-con-boxed e-con e-parent\" data-id=\"8bac681\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0352c71 elementor-widget elementor-widget-spacer\" data-id=\"0352c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e19bfe5 e-flex e-con-boxed e-con e-parent\" data-id=\"e19bfe5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Penningtv\u00e4ttslagen f\u00f6r redovisningsbyr\u00e5er \u2013 guide f\u00f6r kundk\u00e4nnedom, riskbed\u00f6mning och AML Att f\u00f6lja penningtv\u00e4ttslagen \u00e4r i dag en sj\u00e4lvklar del av arbetet f\u00f6r redovisningsbyr\u00e5er. Samtidigt upplever m\u00e5nga att kraven kring kundk\u00e4nnedom, riskbed\u00f6mningar, dokumentation och l\u00f6pande uppf\u00f6ljning \u00e4r b\u00e5de omfattande och sv\u00e5rtolkade. Den h\u00e4r guiden g\u00e5r igenom vad penningtv\u00e4ttslagen inneb\u00e4r f\u00f6r redovisningsbyr\u00e5er, vilka skyldigheter den medf\u00f6r och [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":19869,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-69680","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/69680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/comments?post=69680"}],"version-history":[{"count":49,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/69680\/revisions"}],"predecessor-version":[{"id":69754,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/pages\/69680\/revisions\/69754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/19869"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=69680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}