جزر القمر KYC, KYB & AML compliance checklist
قائمة عملية وموثقة بالمصادر لتنفيذ متطلبات KYC وKYB وAML في جزر القمر.
- تاريخ آخر مراجعة
- تاريخ آخر مراجعة:
- الإصدار
- الإصدار 1.0
إجابة مباشرة
ما الذي تغطيه قائمة الامتثال الخاصة بـ جزر القمر؟
تحوّل قائمة جزر القمر قواعد KYC وKYB وAML الأساسية إلى 11 مجالات رقابية و32 فحوص تنفيذ، وتشمل الجهات المختصة وواجبات الإبلاغ والأدلة الواجب الاحتفاظ بها.
حقائق تنظيمية أساسية
- FIU
- Service de Renseignements Financiers (SRF)
- Primary AML rule
- Law No. 12-008/AU of 28 June 2012
- Suspicion reporting
- Immediately to the SRF, including attempted suspicious transactions
- Occasional CDD
- Above KMF 5,000,000; also below the threshold where suspicion or linked activity applies
- Core retention
- At least 5 years under Law No. 12-008/AU
- FATF status
- Not named on FATF public lists as at 19 June 2026
تفاصيل التنفيذ
متطلبات وإجراءات الامتثال في جزر القمر
افتح كل مجال لمراجعة المتطلب وإجراء التنفيذ المقترح والأدلة الواجب الاحتفاظ بها والمصدر الأساسي.
01Scope, authorities, and licensingResolve the entity, activity and competent authority before launch.3 عناصر+
Determine whether each activity is subject to the AML/CFT law.
- إجراء التنفيذ
- Map every entity, product and channel to the financial-institution or designated non-financial categories and document the SRF and sector supervisor.
- الأدلة الواجب الاحتفاظ بها
- Applicability memo, product map and accountable-owner register.
- المصدر الأساسي
- Law No. 12-008/AU, Article 3
Treat the SRF as the financial intelligence unit.
- إجراء التنفيذ
- Appoint the required correspondent and obtain the current reporting format and secure filing instructions directly from the SRF before operations begin.
- الأدلة الواجب الاحتفاظ بها
- Appointment, authority guidance, tested procedure and access approvals.
- المصدر الأساسي
- Law No. 12-008/AU, Articles 18-23 and 25
Obtain authorisation before regulated financial or payment activity.
- إجراء التنفيذ
- Classify banking, microfinance, payment, remittance, foreign-exchange, insurance and other regulated services and obtain every required approval before launch.
- الأدلة الواجب الاحتفاظ بها
- Perimeter analysis, BCC or sector correspondence and licence register.
- المصدر الأساسي
- Law No. 13-003/AU; Law No. 20-005/AU; applicable sector rules
02Governance and risk assessmentThe programme must be documented, risk-based and independently tested.3 عناصر+
Maintain a documented ML/TF risk assessment.
- إجراء التنفيذ
- Assess customers, products, channels, geography, cash, agents and technology and update the assessment on material change.
- الأدلة الواجب الاحتفاظ بها
- Approved methodology, risk map, controls and version history.
- المصدر الأساسي
- Decision No. 12-2023/BCC/DSBR, Articles 1-5
Maintain written controls, training and independent audit.
- إجراء التنفيذ
- Assign senior accountability and an SRF correspondent, screen staff, train relevant personnel and independently test the programme.
- الأدلة الواجب الاحتفاظ بها
- Appointments, policies, training, audit and remediation log.
- المصدر الأساسي
- Law No. 12-008/AU, Article 14
Assess new products and technology before launch.
- إجراء التنفيذ
- Document ML/TF risks and mitigating controls and, where Article 6 applies, send the assessment to the BCC before effective launch.
- الأدلة الواجب الاحتفاظ بها
- Pre-launch assessment, governing-body approval and BCC transmission.
- المصدر الأساسي
- Decision No. 12-2023/BCC/DSBR, Article 6
03Natural-person identificationCDD uses reliable, independent evidence and continues throughout the relationship.3 عناصر+
Identify and verify customers and representatives.
- إجراء التنفيذ
- Verify identity and address using current official evidence and verify every representative's authority and identity.
- الأدلة الواجب الاحتفاظ بها
- Identity file, address evidence, mandate and verification result.
- المصدر الأساسي
- Law No. 12-008/AU, Article 8
Apply occasional-transaction CDD at the statutory trigger.
- إجراء التنفيذ
- Identify occasional customers above KMF 5,000,000 and also where linked transactions reach the threshold, lawful provenance is uncertain or suspicion exists.
- الأدلة الواجب الاحتفاظ بها
- Aggregation test, identity record and escalation decision.
- المصدر الأساسي
- Law No. 12-008/AU, Article 9
Do not proceed where mandatory CDD fails.
- إجراء التنفيذ
- Do not open, transact or continue the relationship when required CDD cannot be completed and file an STR in the circumstances required by the law.
- الأدلة الواجب الاحتفاظ بها
- Decline or exit decision, investigation and restricted STR record.
- المصدر الأساسي
- Law No. 12-008/AU, Article 8
04KYB, registries, and beneficial ownershipCorporate evidence does not replace natural-person ownership and control analysis.3 عناصر+
Verify legal existence, governance and authority.
- إجراء التنفيذ
- Obtain a current registration extract, constitutional documents, address, directors and signatory powers and reconcile inconsistencies.
- الأدلة الواجب الاحتفاظ بها
- Registry extract, statutes, powers and reconciliation.
- المصدر الأساسي
- Law No. 12-008/AU, Article 8; OHADA Uniform Acts
Identify and verify natural-person beneficial owners.
- إجراء التنفيذ
- Understand the ownership and control structure, identify the natural persons who ultimately own or effectively control the customer, and verify them using reliable independent evidence.
- الأدلة الواجب الاحتفاظ بها
- Ownership chart, source records, control analysis and verified identities.
- المصدر الأساسي
- Law No. 12-008/AU, Articles 1 and 8
Do not assume a complete central beneficial-owner register.
- إجراء التنفيذ
- Obtain current registry and authority evidence, reconcile it to customer-supplied ownership and control records, and document any information gap.
- الأدلة الواجب الاحتفاظ بها
- Registry search, customer declaration and discrepancy log.
- المصدر الأساسي
- GIABA 2024 Mutual Evaluation, Immediate Outcome 5 and Recommendation 24 analysis
05PEPs, EDD, and remote onboardingHigher-risk and remote relationships require enhanced controls.3 عناصر+
Detect PEP exposure in customers and beneficial owners.
- إجراء التنفيذ
- Use risk-sensitive systems to identify domestic, foreign and international-organisation PEPs, family members and close associates.
- الأدلة الواجب الاحتفاظ بها
- Screening, relationship map, match decision and refresh log.
- المصدر الأساسي
- Decision No. 12-2023/BCC/DSBR, Articles 7-12
Apply PEP approval, source and monitoring measures.
- إجراء التنفيذ
- Obtain senior approval, establish source of wealth and source of funds, and conduct enhanced ongoing monitoring.
- الأدلة الواجب الاحتفاظ بها
- Approval, provenance analysis and monitoring plan.
- المصدر الأساسي
- Decision No. 12-2023/BCC/DSBR, Articles 7-8
Control remote-onboarding risk.
- إجراء التنفيذ
- Apply identity, fraud, device, liveness and exception controls proportionate to the channel and do not lower CDD where suspicion exists.
- الأدلة الواجب الاحتفاظ بها
- Channel assessment, vendor review, tests and exceptions.
- المصدر الأساسي
- Law No. 12-008/AU, Article 8; Decision No. 12-2023/BCC/DSBR, Article 3
06Monitoring and suspicious reportingSRF reporting is immediate, traceable and confidential.3 عناصر+
Monitor activity against the current customer profile.
- إجراء التنفيذ
- Examine unusual, complex or apparently unjustified activity and preserve a reasoned conclusion.
- الأدلة الواجب الاحتفاظ بها
- Alerts, investigation, disposition and rule governance.
- المصدر الأساسي
- Law No. 12-008/AU, Articles 8 and 12
Report suspicious and attempted transactions immediately to the SRF.
- إجراء التنفيذ
- File when funds are suspected or reasonably suspected to be criminal proceeds or connected to terrorism or terrorist financing, including attempts regardless of amount.
- الأدلة الواجب الاحتفاظ بها
- Decision chronology, report, receipt and supplemental-information log.
- المصدر الأساسي
- Law No. 12-008/AU, Article 25
Prevent tipping off.
- إجراء التنفيذ
- Restrict access and do not disclose an STR, its contents or a related inquiry to the customer or an unauthorised third party.
- الأدلة الواجب الاحتفاظ بها
- Access logs, confidentiality procedure and training.
- المصدر الأساسي
- Law No. 12-008/AU, Article 28
07Payments, wires, thresholds, and agentsPayment controls preserve required data and separate CDD thresholds from reporting duties.3 عناصر+
Do not treat the KMF 5,000,000 CDD trigger as a universal cash-report threshold.
- إجراء التنفيذ
- Apply Article 9 identification and aggregation while confirming any current objective-reporting rule or sector threshold directly with the SRF and supervisor.
- الأدلة الواجب الاحتفاظ بها
- CDD trigger logic, authority confirmation and filing matrix.
- المصدر الأساسي
- Law No. 12-008/AU, Article 9
Preserve required wire-transfer information.
- إجراء التنفيذ
- Collect and retain accurate originator and beneficiary information; refuse a transfer lacking required information and inform the SRF.
- الأدلة الواجب الاحتفاظ بها
- Message sample, exception workflow, refusal and SRF notice.
- المصدر الأساسي
- Law No. 12-008/AU, Article 11
Retain accountability for third parties and agents.
- إجراء التنفيذ
- Perform due diligence, obtain required CDD information immediately, secure supporting documents on request and monitor performance; ultimate responsibility remains with the institution.
- الأدلة الواجب الاحتفاظ بها
- Due diligence, contract, retrieval test and monitoring.
- المصدر الأساسي
- Decision No. 12-2023/BCC/DSBR, Articles 13-15
08Targeted financial sanctionsUse current UN and national instruments and controlled escalation procedures.3 عناصر+
Screen applicable designations.
- إجراء التنفيذ
- Screen customers, beneficial owners, controllers, representatives and transactions at onboarding, list updates and before relevant execution.
- الأدلة الواجب الاحتفاظ بها
- List inventory, update logs, screening configuration and dispositions.
- المصدر الأساسي
- Law No. 12-008/AU, Article 11; Law No. 21-004/AU
Freeze prohibited property and prevent dealing.
- إجراء التنفيذ
- Immediately escalate a potential designation match, prevent prohibited movement or availability, and act under current competent-authority instructions.
- الأدلة الواجب الاحتفاظ بها
- Freeze procedure, timestamps, legal basis and authority communication.
- المصدر الأساسي
- Law No. 21-004/AU; applicable UN Security Council resolutions
Control false positives and release.
- إجراء التنفيذ
- Document match analysis and obtain current authority instructions for reporting, false-positive resolution and lawful release; do not invent a national portal or deadline.
- الأدلة الواجب الاحتفاظ بها
- Match rationale, authority instruction, report and reconciliation.
- المصدر الأساسي
- Law No. 21-004/AU; GIABA 2024 Mutual Evaluation, Recommendations 6-7
09Records and regulator accessRecords must reconstruct the customer, ownership, transaction and decision.3 عناصر+
Retain transaction records for at least five years.
- إجراء التنفيذ
- Preserve sufficient domestic and international transaction records for at least five years from the transaction and longer where a legal hold applies.
- الأدلة الواجب الاحتفاظ بها
- Schedule, transaction reconstruction and legal-hold log.
- المصدر الأساسي
- Law No. 12-008/AU, Article 12
Retain CDD and analysis records for at least five years.
- إجراء التنفيذ
- Preserve identity, account, correspondence and analysis records for at least five years after the relationship ends or the occasional transaction, as applicable.
- الأدلة الواجب الاحتفاظ بها
- Archive sample, configuration and retrieval test.
- المصدر الأساسي
- Law No. 12-008/AU, Article 12
Respond securely to competent-authority requests.
- إجراء التنفيذ
- Authenticate requests, protect STR confidentiality, produce reproducibly and log scope, timing and receipt.
- الأدلة الواجب الاحتفاظ بها
- Request, approval, production index and acknowledgement.
- المصدر الأساسي
- Law No. 12-008/AU, Articles 13 and 22
10Privacy, biometrics, and transfersIdentity data requires proportionate safeguards even where AML duties mandate collection.3 عناصر+
Map the legal basis and necessity for identity processing.
- إجراء التنفيذ
- Document purpose, data, access, recipients, security and retention under current Comorian law and AML confidentiality duties.
- الأدلة الواجب الاحتفاظ بها
- Data inventory, legal assessment, notices and access matrix.
- المصدر الأساسي
- Law No. 12-008/AU, Articles 13, 21 and 28; applicable Comorian law
Apply enhanced safeguards to biometric and sensitive data.
- إجراء التنفيذ
- Minimise collection, restrict access, test security and document necessity before biometric or sensitive-data use.
- الأدلة الواجب الاحتفاظ بها
- Impact assessment, security tests, access controls and approval.
- المصدر الأساسي
- Risk-based control; confirm current Comorian data-protection requirements
Confirm transfer and incident requirements before production use.
- إجراء التنفيذ
- Obtain a dated local-law analysis and current authority guidance before configuring international transfers, breach notices or biometric processing.
- الأدلة الواجب الاحتفاظ بها
- Legal update, authority guidance and implemented procedure.
- المصدر الأساسي
- Controlled legal uncertainty; no unsupported deadline asserted
11Practical evidence packsMaintain concise packs that reproduce decisions and support supervisory access.2 عناصر+
Maintain a reconstructable onboarding pack.
- إجراء التنفيذ
- Bundle identity, KYB, beneficial ownership, screening, risk, approvals and exceptions under stable identifiers.
- الأدلة الواجب الاحتفاظ بها
- Complete sampled onboarding pack.
- المصدر الأساسي
- Operational control supporting Law No. 12-008/AU, Articles 8 and 12
Maintain a reconstructable monitoring and reporting pack.
- إجراء التنفيذ
- Link transactions, alerts, analysis, approvals, reports and post-filing controls while protecting confidentiality.
- الأدلة الواجب الاحتفاظ بها
- Complete sampled case pack and access log.
- المصدر الأساسي
- Operational control supporting Law No. 12-008/AU, Articles 25-29
سجل المصادر الأساسية
11 مصدرًا مستخدمًا في هذه القائمة
استخدم هذه الروابط للتحقق من التشريعات وإرشادات الجهات الرقابية وإجراءات الإبلاغ والبيانات الدولية.
- Law No. 12-008/AU - AML/CFTMinistry of Justice, Comoros · Primary legislation
- Law No. 21-004/AU - terrorism, financing and money launderingBanque Centrale des Comores · Primary legislation
- Decision No. 12-2023/BCC/DSBR - AML/CFT measuresBanque Centrale des Comores · Primary regulation
- Law No. 13-003/AU - banking lawBanque Centrale des Comores · Primary legislation
- Law No. 20-005/AU - payment services and providersBanque Centrale des Comores · Primary legislation
- Comoros Mutual Evaluation Report 2024FATF / GIABA · Authoritative country assessment
- Comoros Follow-up Report 2026FATF / GIABA · Authoritative follow-up assessment
- Comoros country pageFATF · Authoritative country status
- FATF black and grey listsFATF · Authoritative current status
- OHADA legal frameworkOHADA · Official company-law materials
- United Nations Security Council consolidated sanctions listUnited Nations · Authoritative sanctions list
إجابات مباشرة
أسئلة KYC وKYB وAML في جزر القمر
Who receives suspicious transaction reports?+
The Service de Renseignements Financiers (SRF) of Comoros.
When is an STR filed?+
Immediately when an obliged person suspects or has reasonable grounds to suspect covered criminal proceeds or a terrorism-financing connection. Attempted suspicious transactions are covered regardless of amount.
Is KMF 5,000,000 a universal cash-report threshold?+
No. Article 9 states an occasional-customer identification trigger. Confirm any current objective-reporting duty or sector threshold directly with the SRF and supervisor.
How is beneficial ownership determined?+
Identify and verify the natural persons who ultimately own or effectively control the customer and understand the legal person's ownership and control structure.
How long are AML records retained?+
The core rule is at least five years, with the trigger depending on whether the record concerns a transaction, an occasional transaction or the end of a business relationship.
Is Comoros on a FATF public list?+
It was not named on the FATF high-risk or increased-monitoring lists current at 19 June 2026. The 2024 mutual evaluation and 2026 follow-up still identify material gaps.
Does privacy law affect KYC data?+
Yes, confidentiality, necessity, security and access controls remain relevant. Obtain current local advice before configuring biometrics, international transfers or incident deadlines.
Can a payment product launch without approval?+
No. Classify the product under current banking, payment and sector rules and obtain every required approval before launch.
منهجية البحث والمراجعة
تحدد VOVE ID Compliance Research النطاق التنظيمي، وتحول الالتزامات إلى ضوابط تشغيلية، وتربط الادعاءات الجوهرية بالمصادر، وتسجل تاريخ وإصدار كل مراجعة.
General regulatory information, not legal advice or a licence determination. Reviewed as applicable on 20 August 2026. Confirm reporting-entity status, current SRF filing specifications, sector thresholds, sanctions procedures, company and beneficial-owner information, privacy requirements and product licensing with the competent authority and qualified Comorian counsel before launch.