Aim: To examine how the Anti money laundering (AML) regulations are perceived and adapted within the Swedish accounting industry, with a focus on how the compliance burden is experienced by firms of different sizes.

Method: This thesis used a qualitative research method with semi-structured interviews as the method of data collection. This thesis used an explorative study for the accounting industry, where the empirical material was gained through 4 interviews.

Results and conclusions: AML regulations create a significant compliance burden for the accounting industry, with the perceived burden varying depending on firm size. Smaller firms generally have a larger compliance burden, partially due to limited resources, while larger firms are better equipped to manage the requirements.

Contribution of the thesis: This thesis could serve as a starting point for future research by highlighting a relatively unexplored area in the Swedish accounting industry. It opens up a path for further studies on how AML regulations affect firms of different sizes.

Suggestions for future research: Future research could expand the amount of respondents and a greater verification in sizes to gain a deeper conclusion. Future research could be a follow up thesis in a couple of years and assess whether there's changes in the perceived compliance burden.