AML/CFT, sanctions and financial compliance · Regulatory layer

CBO Beneficial Ownership Guidelines

Explains Omani legal-person forms, misuse risks involving corporate structures and reasonable measures to identify and verify beneficial owners and understand the nature of control.

Material typeOfficial CBO guidance

Legal branchAML/CFT, sanctions and financial compliance

Legal layerRegulatory layer

Source languageOfficial bilingual CBO PDF in Arabic and English

Review dateSeptember 13, 2026

Document overview

Explains Omani legal-person forms, misuse risks involving corporate structures and reasonable measures to identify and verify beneficial owners and understand the nature of control.

Scope and exclusions

Applies to

Addressed to licensed banks, finance and leasing companies, money exchange establishments and PSPs, within Articles 7, 8 and 10 of the CBO instructions cited by the circular.

Limitations and exclusions

Does not replace national beneficial-owner registers and disclosure rules, company law or the complete CDD process; a formal shareholder entry does not end the inquiry into the person exercising actual control.

Official source

CBO AML/CFT/2022/310 · 29 December 2022 · Central Bank of Oman

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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