Common Reporting Standard (CRS) Training

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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?

The Common Reporting Standard sets out how financial institutions identify account holders’ tax residency and report that information to tax authorities, which then exchange it across jurisdictions. Get it wrong and your organization risks misclassified accounts, incomplete or late filings, regulatory penalties, and damaged standing with the authorities you answer to. When your teams understand who counts as a reportable person, what due diligence each account needs, and how to handle self-certifications, you file accurate reports on time and keep client data handled the right way. This training gives people the practical know-how to meet CRS obligations and protect the company’s compliance record.

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