On the day of publication of the communication, the GIIF communication of 19 June 2018 on the e-learning course ‘Anti-money laundering and countering the financing of terrorism’ and all previous communications on the training obligation shall cease to apply.

Objective of the Communication

The Communication presents good practices and expectations of the General Inspector of Financial Information (The GIFI), the Office of the Polish Financial Supervision Authority (The UKNF) and the National Bank of Poland (The NBP) (for the purposes of the Communication jointly: "Control authorities") on ensuring the participation of persons who carry out anti-money laundering and countering the financing of terrorism (AML/CFT) duties in training programmes on the implementation of these duties, taking into account the subject of personal data protection.

Who is affected by the communication

The communication applies to obligated institutions listed in Art. 1 of the AML Act (1)

The training obligation laid down in Article 52 of the AML Act applies not only to employees of obligated institutions who have an employment relationship with those institutions, but to all persons performing duties related to AML/CFT. It includes, among others, persons employed on the basis of civil law contracts, agents, entities acting on behalf of an obligated institution and other collaborators who carry out activities in the area of AML/CFT. This obligation also applies to members of the board of directors or other management body responsible for the AML area. 

In order to ensure continuity and proper execution of AML/CFT tasks, it is also important that those who replace the staff responsible for AML/CFT tasks also receive appropriate training. 

At the same time, as part of good practices, the management board of the obligated institution should have full and up-to-date information on the state of implementation of the training obligation both with regard to its own employees and external entities performing obligations under the AML Act. Such oversight and reporting (e.g. through AMLRO (2) is required to be part of the reporting included in periodic reviews or meetings of management bodies.

The obligated institution should take care that the good practices set out in the communication are also applied by third parties to whom it has entrusted tasks to perform on its behalf. In the case of using the services of a third party in the application of CDD measures referred to in Article 34 para. 1 points 1-3 of the AML Act, or entrusting another entity with the application of CDD measures and conducting and documenting the results of the current analysis of transactions carried out, referred to in art. 3 of the AML Act (3) , the fulfilment of the training obligation by entities providing such services should be part of an agreement binding the institution obliged to those entities. 

The provisions in the agreement with such an entity should ensure full control of the training process by the obligated institution in order to ensure its proper conduct. Importantly, the use of the services of a third party does not release the obligated institution from its responsibility for the application of CDD. In addition, the obligated institution should contractually ensure that it receives evidence from the third party that all persons responsible for carrying out AML/CFT duties in that entity have been trained, including the content and frequency of the training.

Persons performing AML/CFT duties in obligated institutions must undergo appropriate training before commencing activities in this area. Obligated institutions must be able to demonstrate to the Control Authorities that the assignment of AML/CFT duties to a staff member took place after the staff member had been trained.

Entrusting the performance of AML/CFT duties to a person who has not been properly trained is a failure to comply with the obligation set out in Article 52 of the AML Act and is subject to an administrative penalty, in accordance with Article 147(9) of the AML Act. 

Obligation to define the training system in the internal procedure

The internal AML/CFT procedure should specify the rules for disseminating knowledge of AML/CFT (4) regulations to employees of the obliged institution, taking into account the nature, type and size of the business.

Substantive scope of training

Article 52 of the AML Act requires each institution to ensure the participation of persons performing AML/CFT duties in training programs regarding the implementation of these duties, taking into account the subject of personal data protection. Training programmes should take into account the nature, type and size of the activities carried out by the obligated institution and provide up-to-date knowledge in the implementation of the obligated institution’s obligations. 

Training programmes should be primarily focused on the practical aspects of the duties carried out, in particular they should allow for the compliant and efficient implementation of the obligations referred to in Article 74 para. 1, Article 86 para. 1 and Article 89 para. 1 of the AML Act (5) i.e., inter alia, identifying relevant situations and notifying:

The GIFI about circumstances that may indicate a suspicion of money laundering or terrorist financing,

The GIFI on suspicion that a specific transaction or asset value may be related to money laundering or terrorist financing,

The competent public prosecutor of a case where there is a reasonable suspicion that the assets involved in the transaction or accumulated in the account originate from an offence other than money laundering or terrorist financing or a fiscal offence or are related to an offence other than money laundering or terrorist financing or a fiscal offence.

 

Obligated institutions that are natural persons conducting business activity, Art. 52.1 of the AML Act shall apply mutatis mutandis.

Training in the field of AML/CFT in which employees of a given obligated institution took part in the previous place of employment may be considered current in the current workplace after completing supplementary training, taking into account the nature, type and size of the activity carried out by the current employer.

How training programmes are delivered

Training programmes implemented by obligated institutions must be a continuous process – and not a one-off activity – that will ensure the continuous development of competences of persons performing AML/CFT duties. Only systematic upskilling in this area fulfils a statutory obligation and provides the basis for effective protection of the market against illegal activities constituting money laundering or terrorist financing offences.

Additional training is always required in the event of a material change in the AML/CFT legal situation, as well as in the event of a change in the nature or type of activity carried out by the obligated institution. 

Form of training programmes

The training obligation may be implemented through internal training of the obligated institution, as well as through the participation of persons performing tasks in the area of AML/CFT in external training. Training courses can take place on-site as well as online.

Publications, guidelines and communications made available on the website of the Ministry of Finance, which are the implementation by the GIFI of the obligation to provide knowledge and information in the field of AML/CFT (6), as well as the positions and guidelines of the Polish Financial Supervision Authority and the National Bank of Poland, are an important educational support and an auxiliary tool in raising awareness in the field of AML/CFT. However, because of their general or selective nature, mere acquaintance with them is not sufficient for the review authorities to consider the correct implementation of the obligation laid down in Article 52 of the AML Law.

Importantly, self-education is not the implementation of the obligation set out in Article 52 of the AML Act, and this also applies to legal professions that are obligated institutions. Self-education can only complement professional training. 

Mutual training of employees within the same obligated institution in which none of these persons has undergone external training is unacceptable. 

Therefore, the inspection authorities expect the obligated institutions to verify the previous practice of fulfilling the obligation under Article 52 of the AML Act and to immediately take steps to properly implement this obligation.

Documentation of participation in training programmes

Compliance by obligated institutions with the training obligation must be documented. The documents should clearly indicate who, when, to what extent and by whom was trained. Evidence of the employee's participation in the training, in the case of internal training, should be provided at least by an attendance list together with a training programme containing all the information indicated. In the case of external training, proof of participation in the training may be, for example, a certificate of participation and a training program. It is good practice to complete the training with a knowledge test. 

When choosing an entity offering training, the obligated institution should be guided primarily by the experience and recognition on the market of persons providing such training. Internal training may only be provided by persons with relevant knowledge, proven by professional training, and professional experience in AML/CFT. Therefore, participation in trainings and their reliable documentation is particularly important in the case of people who conduct internal trainings in an obligated institution. 

Reliable documentation of participation in training (including their training programmes) is particularly important in the case of in-house training. Failure to document training programmes is a failure to comply with the obligation laid down in Article 52 of the AML Act, which is punishable by an administrative penalty in accordance with Article 147(9) of the AML Act. 

Training before the amendment of the AML Act

Confirmations of fulfilling the training obligation by participating in the training before 2018 became obsolete with the entry into force of the AML Act on July 13, 2018. This also applies to any certificates confirming the completion of courses and training. 

The obligated institution should each time, after significant changes in the provisions of national or EU law in the area of AML/CFT, to which it is subject, organize supplementary training taking into account these changes and document them accordingly. 

In connection with the amendment to the Act on counteracting Money Laundering and Financing of Terrorism 30 March 2021 and subsequent amendments thereto, the e-learning course ‘Anti-Money Laundering and Countering the Financing of Terrorism’, organised by the GIFI until 2022, does not confirm the implementation of the training obligation in accordance with the current legal status (7) and needs to be supplemented.

 

1. The Act of 1 March 2018 on Counteracting Money Laundering and Financing of Terrorism (Journal of Laws of 2023, item 1124, as amended).
2. MLRO – Anti-Money Laundering Reporting Officer – a person responsible for reporting suspicious transactions as part of anti-money laundering efforts.
3. Cases specified in Articles 47 and 48 of the AML Act.
4. Pursuant to Article 50(2)(7) of the AML Act.
5. Given that Article 52 of the AML Act provides an open-ended list of obligations that should be covered by training related to the submission of notifications, supervisory authorities recommend including in such training the obligations arising under Article 90 of the AML Act, as well as, in the case of obligated institutions from the banking sector and credit unions, the obligations set out in Article 106a(1) of the Banking Law of 29 August 1997 and Article 16 of the Act of 5 November 2009 on Credit Unions.
6. Article 12(1)(11) of the AML Act.
7. The procedure for obtaining information about course completion via e-mail, as described in the FIU Communication regarding the e-learning course "Counteracting Money Laundering and Terrorist Financing," is no longer in effect. Consequently, participants who have completed the course with a positive result and received a certificate, but who, for various reasons, are unable to reprint it from the e-mail address provided during course registration, will not be able to obtain confirmation of course completion.