Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 13
A certified public bookkeeper or bookkeeping and tax return filing agent shall assess the ML/TF risks prior to development of new products, new services, and new business practices, including new delivery mechanisms, and the use of new or developing technologies for both new and pre-existing products or services, and take appropriate measures to manage and mitigate those risks.
中文原文 記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第13條
記帳士、記帳及報稅代理人於推出新產品或服務，或辦理新種業務前，包含新支付機制、運用新科技於現有或全新之產品或業務，應進行洗錢及資恐風險評估，並建立相應之風險管理措施以降低所辨識之風險。