Dikshya Bhatta

Meet the Author

Dikshya is an ACCA member who has spent the last couple of years in the parts of accounting where things are rarely as tidy as the textbooks suggest. At FigsFlow, Dikshya writes about accounting, reporting, and compliance in a way that aims to keep things accurate and understandable, ideally without requiring readers to re-check the same paragraph three times.

Areas of Expertise

• Identity VerificationClient intake standards, and identity verification obligations for accounting firms
• AML ComplianceCDD/EDD requirements, and risk-based compliance expectations under UK AML rules
• Client Risk AssessmentOnboarding risk factors, including client profile risks, and engagement suitability
• Engagement FrameworkLoE requirements, client acceptance standards, and regulatory expectations
• DocumentationDocumentation required for onboarding, verification, and records
• Compliance AwarenessOnboarding controls, AML policies, and client acceptance procedures