(38)It is important that obliged entities take all measures at the level of their management to implement internal policies, procedures and controls and to implement AML/CFT requirements. While a member of the management body should be identified as being responsible for implementing the obliged entity’s internal policies, procedures and controls, the responsibility for compliance with AML/CFT requirements should rest ultimately with the management body of the entity. That attribution of responsibility should be without prejudice to national provisions on joint civil or criminal liability of management bodies. Tasks pertaining to the day-to-day implementation of the obliged entity’s AML/CFT internal policies, procedures and controls should be entrusted to the compliance officer.