Common Reporting Standard (CRS) Training

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Deliver on Ethena or your LMS (SCORM)

Course Summary

The Common Reporting Standard helps tax authorities share financial account information and stop offshore tax evasion. This Ethena course shows your teams how to classify accounts, run due diligence, and report accurately.

What CRS is and why it exists
Classifying accounts and account holders
Due diligence and change-in-circumstance rules
Reporting accurately and speaking up

Included Modules:

What Is the Common Reporting Standard?

Introduces the Common Reporting Standard, the global framework for automatic exchange of financial account information to help tax authorities curb offshore tax evasion.

How OECD Shapes CRS Compliance

Explains how the OECD created and maintains CRS, issuing the model rules, commentary, and guidance that countries adopt into local law and enforce.

Understanding Account Classification

Covers how to classify account holders and entities under CRS, distinguishing reportable persons, financial institutions, and active or passive non-financial entities.

CRS Due Diligence Requirements

Walks through CRS due diligence rules for identifying reportable accounts, including self-certifications and the indicia searches used for individuals and entities.

Handling Changes That Affect CRS

Explains how to spot and respond to changes in circumstances, such as new addresses or ownership, that may alter an account’s CRS reporting status.

CRS Reporting Requirements

Outlines what information must be reported, to which authority, and on what timeline, so financial account data reaches tax administrations accurately and on time.

Speak Up Culture

Encourages employees to raise concerns about possible CRS breaches or evasion early, explaining reporting channels and the protection against retaliation for speaking up.

Why is this training important for workplaces?

Anti-Bribery and anti-corruption best practices are designed to be applied by an organization, not just memorized. Bribery and corruption are not only against corporate ethics, but they are also illegal and punishable by fines, imprisonment, and could cause reputational damage for both the employee and the employer. Proper training can help boost awareness of various corruption regulations and reduce the risk of expensive fines and reputational damage.

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