Amended EP 200 IG 2 Illustrative Customer Due Diligence Templates June 26, 2017 P G Wee "EP 200 Implementation Guidance (IG) 2 was developed to provide illustrative customer due diligence flowchart and templates which professional accountants and professional firms can refer to for guidance. Arising from the amended EP 200 issued in March 2017, EP 200 IG 2 has been amended to incorporate the new requirements into the customer due diligence templates and forms. In addition, enhancements have been made to make the templates more useful." ISCA