FIC Directive 11: Submission of 2026 Risk and Compliance Returns

Posted 09 April 2026 Written by Acts Online
Category FICA

Brought to you by SA Accounting Academy: The Financial Intelligence Centre (FIC) has issued Directive 11 of 2026, which mandates specified businesses and professions to submit their 2026 Risk and Compliance Return (2026 RCR) to the Centre electronically within designated deadlines.

In terms of the Financial Intelligence Centre Act, No. 38 of 2001 (FICA), Directive 11 provides for the manner and format of submission and sets out the information years and periods covered by the 2026 RCR. The Directive applies to specified accountable institutions listed as items 1, 2, 3, 9, 11 (excluding banks, mutual banks, and co-operative bank credit providers), 14, 20, 21, and 22 of Schedule 1 to the Act.

The Directive takes effect from 1 April 2026, and the submission window for the 2026 RCR commences on Monday, 4 May 2026. Accountable institutions must adhere to the following submission deadlines based on their classification:

  • By 30 June 2026: Trust and company service providers (item 2), casinos (item 9), credit providers (item 11, excluding banks, mutual banks, and co-operative banks), the Post Bank, the South African Mint, and crypto asset service providers (item 22).
  • By 31 July 2026: Legal practitioners (item 1), estate agents (item 3), high-value goods dealers (item 20)—including dealers in precious metals, precious stones, and Kruger Rands—and non-casino gambling institutions (item 9).

All accountable institutions are required to submit their returns via the goAML platform. The FIC advises institutions to check their goAML message boards daily for critical communications. To assist with preparation, the Centre has released a 38-page composite questionnaire to facilitate data collection prior to electronic transposition.

Click here to download the Directive 11 of 2026.

Click here to download the 2026 RCR composite questionnaire.

What this means for you, your business, or your clients

  • For yourself: You must ensure your firm’s goAML registration is active and monitor the message board daily to receive critical regulatory updates from the FIC.
  • For your business: Accountable institutions must implement a data collection process using the FIC’s composite questionnaire immediately to ensure all required compliance data is ready for the May–July 2026 filing window.
  • For your clients: Advise clients operating as high-value goods dealers, trust service providers, or legal practitioners of their specific RCR submission deadlines to prevent administrative sanctions for non-compliance with Directive 11.

Originally published at https://accountingacademy.co.za/news/read/fic-directive-11-re-submission-of-the-2026-rcr

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