Beneficial ownership and KYC · Regulatory layer

Beneficial Ownership Guidance

Explains the sequence for identifying a natural person through ownership, control and, where necessary, senior management.

Material typeOfficial guidance

Legal branchBeneficial ownership and KYC

Legal layerRegulatory layer

Source languageOfficial FSA material or catalogue; the full text of an individual decision must be checked at source

Review dateSeptember 13, 2026

Document overview

Explains the sequence for identifying a natural person through ownership, control and, where necessary, senior management.

Scope and exclusions

Applies to

Used by financial institutions when identifying UBOs under the applicable AML/CFT and sector regime.

Limitations and exclusions

This is guidance, not a standalone statute or register. Ownership threshold, control and the test sequence must be read with the law, sector instructions and rules for the entity type.

Official source

FSA · Beneficial Ownership Guidance · Oman Financial Services Authority

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.

WAWhatsApp TGTelegram