Mandatory AML training – new guidelines

On February 13, 2025, the General Inspector of Financial Information (GIIF), the Office of the Polish Financial Supervision Authority (UKNF) and the National Bank of Poland (NBP) published Joint Announcement No. 92 regarding the training obligation set forth in the Anti-Money Laundering and Terrorist Financing Law (AML Law).

The purpose of the Announcement is to indicate to entrepreneurs the guidelines to be followed in conducting AML/CFT training and to indicate the consequences of negligence in this area. As of the date of publication of this Announcement, the GIIF’s Announcement of June 19, 2018 regarding the e-learning course „Anti-Money Laundering and Countering the Financing of Terrorism” and all previous announcements in this regard have expired.

Who is affected by the training obligation?

According to Article 52 of the AML Law, the obligation to ensure employee participation in training programs extends to obligated institutions. Primarily, it applies to:

• payment service providers,
• banks,
• investment firms,
• currency exchange offices,
• virtual currency entities (currently VASP, eventually CASP).

This obligation applies not only to employees under employment contracts, but also to those cooperating under civil law contracts, agents and those acting on behalf of the obliged institution. Board members responsible for the AML area must also participate in such training.

AML/CFT training attended by employees of a particular obliged institution at the previous place of employment may be considered valid at the current place of employment after supplementary training, taking into account the nature, type and size of the business conducted by the current employer.

In the case of outsourcing the application of financial security measures, the fulfillment of the training obligation by the entities providing such services should be part of the contract binding the obliged institution with these entities.

Training programs

According to the GIIF, training programs should be oriented primarily to the practical aspects of the duties performed. In particular, they should allow for the compliant and efficient performance of the duties referred to in Articles 74(1), 86(1) and 89(1) of the AML Law, i.e., among other things, the recognition of relevant situations and notification:

1. GIIF about circumstances that may indicate the suspected commission of a money laundering or terrorist financing crime,
2. GIIF on suspicion that a certain transaction or certain assets may be related to money laundering or terrorist financing,
3. the competent public prosecutor about the case of obtaining a reasonable suspicion that the property values, which are the subject of the transaction or accumulated in the account, originate from a crime other than the crime of money laundering or terrorist financing or a fiscal crime, or are related to a crime other than the crime of money laundering or terrorist financing or a fiscal crime.

Method of training delivery

The training obligation can be fulfilled through internal training courses of the obliged institution, as well as through the participation of those performing AML/CFT tasks in external training courses. Training courses can be held in-house, as well as online.

Persons performing AML/CFT-related duties at obligated institutions must receive appropriate training prior to performing activities in this area. Mandatory institutions must be able to demonstrate to the Control Authorities that the assignment of AML/CFT duties to an employee occurred after the employee’s training.

Lack of adequate documentation may be considered a failure to comply with the obligation set forth in Article 52 of the AML Law, which may result in the imposition of an administrative penalty in accordance with Article 147(9) of the Law. The documentation should include information on the training program, the date of the training, and the list of participants.

Consequences of negligence

Failure to comply with training obligations can lead to serious legal and financial consequences for the company. Entrusting AML/CFT-related duties to untrained individuals is a violation of the Law and can result in administrative penalties. In addition, failure to provide adequate training increases the risk of unknowingly participating in money laundering or terrorist financing.

For more information on the training obligation and the full text of Announcement No. 92, visit the official website of the Ministry of Finance.