(1) Where a prospective client of an accountable institution is a foreign national not resident in the country, the accountable institution shall verify the identity of the prospective client by requesting a passport or identity document of the prospective client as evidence of name.

(2) An accountable institution shall make photocopies of the pages of the passport or   identity document containing the

(a) name,

(b) reference number,

(c) date, and

(d) Country of issue.

(3)  Where a foreign national claims to work in this country, an accountable institution shall

(a) Verify the income tax registration number of the person by comparing the particulars with a document issued by the Ghana Revenue Authority bearing the foreign national's tax identification number, and

(b) Inspect the work permit of the foreign national.