Certified Tax Evasion Prevention Specialist
A specialist qualification covering the prevention of tax evasion and the facilitation of tax evasion, including corporate criminal liability, red flags, due diligence, information-exchange obligations and preventive procedures.
What This Certification Covers
The Certified Tax Evasion Prevention Specialist certification equips professionals with the specialised knowledge and skills needed to identify, assess and mitigate the risks of tax evasion and its facilitation, and to apply international tax transparency and information exchange requirements within financial institutions, corporations, and tax and regulatory authorities.
The certification develops participants' ability to understand tax evasion methods and the abuse of legal structures and low-tax jurisdictions, apply the requirements of the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS), and detect and report tax-related red flags. It emphasises practical application and case studies, linking tax evasion to the anti-money laundering framework as a predicate offence, and designing organisational controls that prevent employees and associated persons from facilitating tax evasion.
Like every ACS credential, the CTEPS is awarded only after a formal assessment of defined qualification outcomes — evaluating understanding, application and professional judgement, not attendance alone.
What You Will Be Able to Do
- Understand tax evasion and distinguish it from tax avoidance and legitimate tax planning
- Apply international tax transparency and information exchange requirements (FATCA and CRS)
- Identify tax evasion methods and typologies and the related red flags
- Link tax evasion to the anti-money laundering framework and apply tax-related due diligence
- Design risk-based organisational controls to prevent the facilitation of tax evasion
- Investigate and report suspicious cases and cooperate with tax and regulatory authorities
The CTEPS Programme in 8 Modules
01Tax Evasion Concepts and the Regulatory Environment5 topics
- Tax evasion, tax avoidance and legitimate tax planning
- The economic and social impact of tax evasion
- Tax crimes as predicate offences for money laundering under the FATF Recommendations
- The role of financial institutions and professionals in preventing tax evasion
- International enforcement trends and lessons from major leaks and cases
02International Tax Transparency and Exchange of Information6 topics
- The Global Forum on Transparency and Exchange of Information for Tax Purposes
- The Foreign Account Tax Compliance Act (FATCA) and its requirements
- The Common Reporting Standard (CRS) and its due diligence and reporting procedures
- Determining tax residency and customer self-certification
- Base Erosion and Profit Shifting (BEPS) and the global minimum tax
- Automatic exchange of tax information and exchange on request
03Tax Evasion Methods and Typologies6 topics
- Concealing income and assets in low-tax jurisdictions
- Abuse of shell companies, trusts and complex structures
- Transfer pricing manipulation between related entities
- VAT fraud and carousel fraud
- Evasion through the cash economy and fictitious invoices
- Use of digital assets and residence and citizenship by investment schemes in evasion
04Tax-Related Due Diligence and Red Flags5 topics
- Integrating tax risk into Know Your Customer (KYC) procedures
- Identifying beneficial owners in complex structures for tax purposes
- Red flags in accounts and transactions related to tax evasion
- Assessing source of funds and source of wealth
- Enhanced due diligence for customers with high tax risk
05Preventing the Facilitation of Tax Evasion6 topics
- The corporate criminal offence of failing to prevent the facilitation of tax evasion
- Organisational liability for employees, agents and associated persons
- Assessing the risk of facilitating tax evasion at the organisational level
- Reasonable prevention procedures: governance, policies and training
- Due diligence on partners, intermediaries and advisors
- Monitoring controls and assessing their effectiveness
06Professionals, Intermediaries and Sector Risks5 topics
- Risks in private banking and wealth management
- The role of lawyers, accountants and trust and company service providers (TCSPs)
- Mandatory disclosure rules for cross-border tax arrangements
- Real estate and luxury goods sector risks
- Tax evasion in international trade and e-commerce
07Investigation, Reporting and International Cooperation6 topics
- Methodologies for investigating tax crimes and tracing funds
- Analysing financial statements and unexplained income patterns
- Suspicious transaction reporting (STR/SAR) related to tax evasion
- Cooperation among tax administrations, financial intelligence units and law enforcement
- Voluntary disclosure programmes and tax settlements
- Mutual legal assistance and asset recovery
08Technology and Data Analytics in Combating Tax Evasion6 topics
- Using data analytics to detect suspicious tax patterns
- Automation of FATCA and CRS due diligence and reporting
- Artificial intelligence and network analysis to uncover complex tax structures
- Crypto-Asset Reporting Framework (CARF) requirements
- E-invoicing and tax digitisation
- The future of tax transparency and digital compliance
Built for These Roles
- Compliance and anti-money laundering and counter-terrorist financing (AML/CTF) officers
- Tax compliance officers and FATCA/CRS officers in financial institutions
- Tax, accounting and audit professionals
- Private banking and wealth management professionals
- Financial crime investigators and analysts
- Trust and company service providers and legal advisors
- Professionals in banks, investment, insurance and fintech companies
- Staff of tax and customs administrations, financial intelligence units and law enforcement agencies
- Risk, audit and internal control managers
How the CTEPS Is Assessed
- 01
The exam is administered through an accredited testing centre
- 02
The computer-based exam consists of 100 multiple-choice questions
- 03
Passing score: 70%
- 04
Exam duration: 3 hours
Unless otherwise stated, candidates must achieve a minimum assessment score of 70%. Full entry requirements and the certification process are listed on the Certifications.
Start the CTEPS Certification
Registration opens on a rolling basis through ACS or an authorised ACS centre. Reach out and our team will walk you through eligibility, registration and assessment windows.
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