E-learning module Wwft (ENG)

Training obligation

The Wwft contains a training obligation. Firms must periodically train their employees and day-to-day policymakers, insofar as relevant to their work, so that they are able to recognize an unusual transaction and conduct a client due diligence properly and fully (Section 35 of the Wwft). This training obligation applies to all tax advisers and accountants who perform professional activities for third parties (clients). The Wwft does not apply to company tax specialists. You can meet this training obligation by periodically following this e-learning module.

Content

The e-learning module developed by the NOB and the NBA deals with the scope of the Wwft, client due diligence, duty of disclosure and what must be recorded. Risk management and powers and possible sanctions of the supervisor are also discussed. The e-learning module contains a large number of practical cases focused on the profession of tax adviser or accountant; within the module you can choose which one to do. The module concludes with a tes

Registration

Members of the NOB can register via their personal page Permanent Education. Baker Tilly Berk, BDO, Deloitte, Mazars, Meijburg & Co, PwC en RSM Netherlands put the e-learning on their own Learning Management Systeem  Members working at these firms have to contact their own organization of they want to follow the module.