Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents Article 14
A certified public bookkeeper or bookkeeping and tax return filing agent and their registered firm shall take the following internal control measures based on the applicable money laundering and terrorist financing risk and the scale of business in Paragraph 1 of Article 7 of the Act:1. Internal control measures for anti-money laundering and counter-terrorist financing are established, and a report on evaluation of money laundering and terrorist financing risks is prepared and updated every two years in accordance.2. Internal control measures in the preceding Article shall be supervised by the principal or the designated management officer to monitor the implementation of those controls, enhance them if necessary, and take enhanced measures to manage and mitigate the risks where higher risks are identified.3. Entrusted matters in any suspicious money laundering and terrorist financing transaction that has been reported in accordance with Paragraphs 4 and 5 of Article 3, Article 10, and Paragraph 2 of Article 12 shall require enhanced supervision.4. When certified public bookkeepers, bookkeeping and tax return filing agents, or other personnel engaging in relevant business are selected, their personalities and professional abilities and whether they have a conflict of interest regarding their duties for anti-money laundering and counter-terrorist financing shall be taken into account.5. A training program for anti-money laundering and counter-terrorist financing is organized for certified public bookkeepers, bookkeeping and tax return filing agents, and other personnel. The latest regulations concerning anti-money laundering and counter-terrorist financing are provided for all personnel of the firm.6. Self-review or internal audit is conducted and is recorded in writing.The report on risk evaluation mentioned in Subparagraph 1 of the preceding paragraph shall include customers, countries or areas, service and payment channels, and other items to be evaluated.
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14條
記帳士、記帳及報稅代理人及其設立或登錄執業之事務所應依本法第七條第一項規定，按其洗錢與資恐風險及業務規模採取下列內部控制措施：
一、訂定防制洗錢及打擊資恐內部控制程序，備置並每二年更新防制洗錢及打擊資恐風險評估報告。
二、前款內部控制程序，應由負責人或指定管理階層人員核定並監控相關控制程序之執行，以管理及降低已知洗錢及資恐風險，並對已知之較高風險採取強化管理措施。
三、對於已依第三條第四項、第五項、第十條及第十二條第二項規定申報疑似洗錢或資恐交易之受委任事件應加強監控。
四、於遴選記帳士、記帳及報稅代理人或其他從事相關業務人員時，應注意其品格、專業能力，以及其與防制洗錢及打擊資恐職責間有無潛在利害關係。
五、訂定記帳士、記帳及報稅代理人與其員工防制洗錢及打擊資恐訓練計畫，並提供事務所內人員防制洗錢及打擊資恐之最新法規。
六、辦理自我審查或內部稽核，並作成書面紀錄。
前項第一款風險評估報告，應包含客戶、國家或地區、服務及支付管道等評估項目。
一、訂定防制洗錢及打擊資恐內部控制程序，備置並每二年更新防制洗錢及打擊資恐風險評估報告。
二、前款內部控制程序，應由負責人或指定管理階層人員核定並監控相關控制程序之執行，以管理及降低已知洗錢及資恐風險，並對已知之較高風險採取強化管理措施。
三、對於已依第三條第四項、第五項、第十條及第十二條第二項規定申報疑似洗錢或資恐交易之受委任事件應加強監控。
四、於遴選記帳士、記帳及報稅代理人或其他從事相關業務人員時，應注意其品格、專業能力，以及其與防制洗錢及打擊資恐職責間有無潛在利害關係。
五、訂定記帳士、記帳及報稅代理人與其員工防制洗錢及打擊資恐訓練計畫，並提供事務所內人員防制洗錢及打擊資恐之最新法規。
六、辦理自我審查或內部稽核，並作成書面紀錄。
前項第一款風險評估報告，應包含客戶、國家或地區、服務及支付管道等評估項目。