Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 11

A certified public bookkeeper or bookkeeping and tax return filing agent shall, within ten working days from the date of discovery of the circumstances specified in the preceding article or Paragraphs 5 of Article 3 or where it is deemed necessary to report under Paragraphs 4 of Article 3, file a report with the Investigation Bureau, Ministry of Justice in the format required by the Investigation Bureau, Ministry of Justice via post, fax, e-mail, or other means.A certified public bookkeeper or bookkeeping and tax return filing agent shall report any obviously significant suspicious money laundering and terrorist financing transaction of urgent nature promptly to the Investigation Bureau, Ministry of Justice by fax or other available means, and ensure that the Investigation Bureau, Ministry of Justice has acknowledged receipt of the report by sending a reply.The reporting records set forth in the preceding two paragraphs shall be retained in the form of copies or electronic files for a period of five years.