Regulations on Anti-Money Laundering & Countering the Financing of Terrorism Operations Matters Conducted by Attorneys Article 18

The Ministry of Justice shall conduct the risk-based supervision, and shall conduct by itself or entrust the bar association to conduct the site or off-site audits every two years.The leading attorney or the managing attorney shall cooperate in the audits under the preceding paragraph, shall explain the status of establishment and implementation of internal control and audit system of the firm in respect of anti-money laundering and countering financing of terrorism matters, and shall provide information relating to internal control and audit system without evasion, hindrance or refusal thereof.