En el entorno actual de cumplimiento de alto riesgo, se espera que las instituciones financieras entreguen más que resultados. Deben demostrar una rendición de cuentas que sea verificable y lista para auditorías. Esto es...more
7/17/2025
/ Anti-Money Laundering ,
Compliance ,
Corporate Governance ,
Due Diligence ,
Financial Institutions ,
Forensic Accounting ,
Fraud ,
Internal Controls ,
Reporting Requirements ,
Risk Management ,
Transparency
In today’s high-stakes compliance environment, financial institutions are expected to deliver more than results. They must demonstrate accountability that is both verifiable and audit-ready. This is especially critical for...more
7/17/2025
/ Anti-Money Laundering ,
Compliance ,
Corporate Governance ,
Due Diligence ,
Financial Institutions ,
Forensic Accounting ,
Fraud ,
Internal Controls ,
Reporting Requirements ,
Risk Management ,
Transparency
icraAs artificial intelligence reshapes financial compliance practices, regulators across Latin America and globally are increasing their scrutiny of AI-based AML tools. This article explores the growing audit gap, and what...more
6/5/2025
/ Anti-Money Laundering ,
Artificial Intelligence ,
Audits ,
Compliance ,
Financial Crimes ,
Financial Institutions ,
FinTech ,
Latin America ,
Nicaragua ,
Regulatory Oversight ,
Regulatory Requirements ,
Risk Management ,
Venezuela
On 1/21/25, the IRS issued Bulletin Issue Number: 2025-02 to remind the FATCA Responsible Officer that Certifications are due 7/1/25 for the Certification period ending December 31, 2024. The Bulletin also provided a...more
On 1/8/25, the National Taxpayer Advocate (NTA) published its 2024 Annual Report to Congress and identified taxpayers’ problems and provided suggestions to further protect taxpayer rights and ease taxpayer burden. “By law,...more
1/28/2025
/ Anti-Money Laundering ,
Bank Secrecy Act ,
Compliance ,
FATCA ,
FinCEN ,
Internal Revenue Code (IRC) ,
IRS ,
Reporting Requirements ,
Tax Reform ,
Tax Returns ,
U.S. Treasury
On 10/10/24, FinCEN assessed a record $1.3 billion penalty against TD Bank for BSA violations. This unprecedented penalty should function as a cautionary message and a warning to all financial institutions. All financial...more
11/5/2024
/ AML/CFT ,
Anti-Money Laundering ,
Bank Secrecy Act ,
BSA/AML ,
Civil Monetary Penalty ,
Compliance ,
Currency Transaction Reports (CTR) ,
Financial Institutions ,
FinCEN ,
Popular ,
Suspicious Activity Reports (SARs) ,
Training
El 2/21/24, el IRS anunció que comenzará a auditar el uso de aviones corporativos como parte de su esfuerzo más amplio para asegurar que los grupos de altos ingresos “no pasen desapercibidos” en sus responsabilidades...more
On 2/21/24, the IRS announced that it will begin auditing corporate jet usage as part of its larger effort to ensure high-income groups “don’t fly under the radar” on tax responsibilities. IRS Commissioner Danny Werfel...more
Las empresas que reportan están obligadas a proporcionar información a FinCEN sobre las personas que en última instancia las poseen o las controlan. FinCEN comenzó a aceptar informes el 1 de enero de 2024. Las empresas que...more
Reporting companies are required to report information to FinCEN about the individuals who ultimately own or control them. FinCEN began accepting reports on January 1, 2024. Reporting Companies have a significant obligation...more
El 12/10/23 se anunciaron nuevas proyecciones de la brecha fiscal para los años fiscales 2020 y 2021 que muestran que la brecha fiscal bruta proyectada aumentó a $688 mil millones en el año fiscal 2021, un aumento de más de...more
On 10/12/23 announced new tax gap projections for tax years 2020 and 2021 showing the projected gross tax gap increased to $688 billion in tax year 2021, a rise of more than $192 billion from the prior estimates for tax years...more
El 20/09/23, el IRS anunció que planea establecer un área especial para centrarse en entidades de transferencia grandes o complejas para ayudar con los esfuerzos de cumplimiento de altos ingresos. Con la ayuda de tecnología...more
On 9/20/23, the IRS announced that it plans to establish a special area to focus on large or complex pass-through entities to help with high-income compliance efforts. With the assistance of improved technology as well as...more
En 9/8/23, el IRS anunció nuevos esfuerzos de cumplimiento que se centrarán en aumentar el escrutinio de los contribuyentes de altos ingresos/altos patrimonios, sociedades, corporaciones y promotores que abusan de las normas...more
11/17/2023
/ Artificial Intelligence ,
Audits ,
Compliance ,
FBAR ,
Foreign Financial Accounts ,
High Net-Worth ,
IRS ,
Large Corporate Filers ,
Partnerships ,
Scams ,
Tax Fraud
On 9/823, the IRS announced new compliance efforts that will focus on increasing scrutiny on high-income taxpayers, partnerships, corporations and promoters abusing tax rules on the books by using Artificial Intelligence and...more
11/1/2023
/ Artificial Intelligence ,
Audits ,
Compliance ,
FBAR ,
Foreign Financial Accounts ,
High Net-Worth ,
IRS ,
Large Corporate Filers ,
Partnerships ,
Scams ,
Tax Fraud
The U.S. Government Accountability Office (GAO) is known as the U.S. “congressional watchdog,”. GAO is an independent, non-partisan agency that works for Congress by examining how taxpayer dollars are spent and provides...more
On September 15, 2022, Department of Justice (DOJ) Deputy Attorney General Lisa Monaco delivered remarks on Corporate Criminal Enforcement at the NYU Program on Corporate Compliance and Enforcement and announced new guidance...more
El cumplimiento del FCPA (Ley de Prácticas Corruptas en el Extranjero, “Foreign Corrupt Practices Act) debe estar a la vanguardia de las empresas de todos los tamaños en todas las industrias....more
10/5/2022
/ Anti-Bribery ,
Compliance ,
Corporate Governance ,
CPAs ,
Department of Justice (DOJ) ,
Foreign Corrupt Practices Act (FCPA) ,
Investigations ,
Securities and Exchange Commission (SEC) ,
Self-Reporting ,
Travel Rule ,
U.S. Commerce Department ,
US Department of State
Los servicios de contabilidad, la formación de empresas y fideicomisos o los servicios de consultoría de gestión ahora están fuera del alcance de los ciudadanos rusos según el anuncio de la Oficina de Control de Activos...more
Accounting Services, Trust and Corporate Formation, or Management Consulting Services are now off limits to Russian Nationals as per the May 8, 2022 U.S. Department of the Treasury’s Office of Foreign Assets Control (“OFAC”)...more
On July 3, 2020, the US Department of Justice (DOJ) released “A Resource Guide to the U.S. Foreign Corrupt Practices Act, Second Edition”. This updated edition is a concerted effort of the DOJ, Securities Exchange Commission...more
On July 2, 2018, the IRS introduced a Compliance Campaign directed at Section 965 (Transition Tax) of the Internal Revenue Code (IRC). In its original launch, the Section 965 Campaign stated that U.S. shareholder are...more
OFAC (Office of Foreign Asset Control) compliance applies to all US persons; including, all US citizens and permanent resident aliens regardless of their location, all persons and entities within the US, all US incorporated...more
Procedimientos Racionalizados de Presentación de Cumplimiento (Streamlined Filing Compliance Procedures) es una de las opciones disponibles para los contribuyentes Estadounidenses con activos e ingresos financieros...more