This guide is for use by compliance professionals preparing for their first Common Reporting Standard (CRS) Audit.

 

The guide is divided as follows:

 

1. Global Forum - AEOI Peer Review

2. CRS Audit Assessment - Overview

3. Operating Environment- Overview

4. Capacity Assessment

5. Process and Risk Management - Overview

6. Process Management Assessment

7. Risk Management Assessment

8. Summary: Key Recommendations

9. Resources

 

In this guide, where the context admits, the definitions and rules of construction contained in the CRS shall apply.