OECD Common Reporting Standard
Automatic exchange of financial account information, extended to digital assets and e-money.
- Issued by
- OECD
- Applies in
- Global standards
- Edition
- CRS 2.0 — amendments apply from 2026
- Area
- Tax transparency & substance
What an assessor reads first.
The headline requirements in Amoreg’s catalogue, in the issuer’s own numbering where it has one. They are where a review starts, not a transcription of the text.
- CLSEntity classification and reporting FI statusClassification
- DDDue diligence and self-certificationsDue diligence
- REPAnnual reportingReporting
- CPRCompliance policies and procedures and record keepingGovernance
How Amoreg keeps you on it.
Enable the OECD Common Reporting Standard and add OECD’s pages as a monitor of your own. Every publication it records keeps its source, stage and date.
Inspector reads your policies against these 4 requirements every week and opens a finding wherever one falls short, citing the rule and drafting the fix. A person decides what is applied.
Each week
- Read OECD’s pages
- Check the library against 4 requirements
- Open findings with drafted fixes
- Wait for a person to decide
Policy does not yet set out: entity classification and reporting FI status
- Rule
- OECD Common Reporting Standard, CLS
- Area
- Classification
- Proposed by
- Inspector
- Decided by
- A named person, once reviewed
The same ground, elsewhere.
- Economic Substance (Crown Dependencies & Overseas Territories)Substance requirements for relevant activities under the EU Code of Conduct Group commitments.Crown Dependencies & Overseas Territories · 4 controls
- IRS Broker Information Reporting & Cost BasisBroker gross-proceeds and cost-basis reporting, transfer statements, wash-sale adjustments and backup withholding for custodians and broker-dealers.United States · 8 controls
Also in Global standards
- FATF RecommendationsThe 40 Recommendations — the international standard every national AML/CFT/CPF regime is measured against.Global · 8 controls
- Wolfsberg Group StandardsIndustry standards for correspondent banking, the CBDDQ/FCCQ questionnaires and effectiveness-based AML programmes.Global · 4 controls
- ISO 37001 — Anti-bribery management systemsRequirements for establishing, implementing and improving an anti-bribery management system.Global · 6 controls
- ISO 37301 — Compliance management systemsThe certifiable standard for a compliance management system across all obligations.Global · 6 controls
- ISO/IEC 27701 — Privacy information managementThe stand-alone PIMS standard (October 2025 edition), no longer dependent on ISO/IEC 27001.Global · 5 controls
- ISO/IEC 27001 — Information security managementThe certifiable ISMS standard; Annex A controls per ISO/IEC 27002:2022.Global · 9 controls
Questions
Does Amoreg watch for changes to the OECD Common Reporting Standard?
Enable it and add the issuer’s pages as a monitor of your own. Every publication the Monitor records keeps its source, stage and date.
Can Amoreg check our policies against the OECD Common Reporting Standard?
Yes. Inspector reads your library against its requirements every week and opens a finding, with the rule it cites and a proposed fix, wherever a policy falls short. A person decides what is applied.
Which edition does Amoreg use?
The catalogue records CRS 2.0 — amendments apply from 2026. Editions were last verified in August 2026, and the Monitor records new publications as they appear.