Regulations Governing Offshore Securities Branches Article 13-2
An offshore securities branch may rely on overseas institutions or professionals (hereinafter, "intermediaries") to assist in performing CDD measures for offshore customers in accordance with the provisions of these Regulations and the Money Laundering Control Act, or with standards not less strict than the aforesaid provisions. The following requirements shall be met, and the execution plan and list of intermediaries shall be filed with the FSC for recordation:1. The intermediary's actions in assisting the offshore securities branch to perform CDD measures shall comply with or do not violate the laws and regulations of the place where the intermediary is located.2. The intermediary is registered in a jurisdiction that is supervised by a signatory member of the International Organization of Securities Commissions Multilateral Memorandum of Understanding, and shall hold relevant business licenses and be supervised by a competent authority of that jurisdiction.3. The intermediary has been rated satisfactory, without downgrade, or without material deficiency in the most recent AML/CFT audit by the competent authority or an external institution in the jurisdiction where it is located; or the intermediary's relevant deficiencies have been remedied and recognized as remedied or it has been upgraded after being downgraded. If the intermediary is subsequently downgraded by a competent authority or external institution in the jurisdiction where it is located, or sanctioned by a competent authority in that jurisdiction for any material deficiency, the offshore securities branch shall halt its reliance on assistance by that intermediary in performing CDD until improvements by the intermediary have been recognized.4. The offshore securities branch shall enter into a cooperation agreement with the intermediary, specifying the scope of assistance provided for CDD measures and appropriate measures for customer data confidentiality and data preservation, and clearly assigning the rights and responsibilities of each party. The intermediary shall keep records of the assistance measures it carries out, and shall be able, whenever requested by the offshore securities branch, to promptly provide any documents or information obtained when assisting in performing CDD.5. The offshore securities branch shall use a risk-based approach (RBA) to audit and supervise, regularly and from time to time, the intermediary's execution of assistance in CDD measures and its use, processing, and management of customer data. The offshore securities branch may engage external institutions to conduct related auditing.The scope of the intermediaries referred to in the preceding paragraph means the following overseas institutions or professionals:1. A subsidiary or branch of the securities firm to which the offshore securities branch belongs, a financial institution with which that securities firm has an equity investment relationship, or another financial institution recognized by the Competent Authority.2. A professional such as a lawyer or certified public accountant.The execution plan referred to in paragraph 1 shall include at least the scope of the intermediary's assistance for CDD measures, and the internal control system for customer data confidentiality and data preservation.An offshore securities branch shall review the results of CDD measures assisted by intermediaries, and shall be held ultimately responsible for the CDD and data preservation.
中文原文 國際證券業務分公司管理辦法第13-2條
國際證券業務分公司得透過海外機構或專業人士（以下簡稱中介人）依本辦法及洗錢防制法等規定，或不低於前開規定之標準，協助對境外客戶辦理確認客戶身分程序，除應符合下列規定外，其執行方案及中介人名單應報金管會備查：
一、中介人協助國際證券業務分公司辦理確認客戶身分程序之行為，符合或不違反中介人所在地之法令規定。
二、中介人應註冊於國際證券管理機構組織（TheInternationalOrganizationofSecuritiesCommission）多邊瞭解備忘錄簽署會員地，且領有相關業務執照受當地主管機關監理。
三、中介人最近一次獲所在地主管機關或外部機構查核之防制洗錢與打擊資恐評等為滿意、無降等或無重大缺失；或相關缺失已改善並經認可或降等已調升。
嗣後中介人如發生遭所在地主管機關或外部機構降等或有重大缺失遭所在地主管機關處分，於其改善情形經認可前，國際證券業務分公司應暫停透過該中介人協助執行確認客戶身分程序。
四、國際證券業務分公司應與中介人簽署合作協議，明定協助確認客戶身分程序之範圍及客戶資料保密及資料保存之適當措施，並確立雙方權責歸屬。
中介人協助執行之流程應留存紀錄，並應國際證券業務分公司之要求，能及時提供協助確認客戶身分中取得之任何文件或資訊。
五、國際證券業務分公司應依風險基礎方法，定期及不定期對中介人協助確認客戶身分程序之執行情形，及對客戶資訊之使用、處理及控管情形進行查核及監督；相關查核得委由外部機構辦理。
前項所稱中介人之範圍指下列海外機構或海外專業人士：
一、國際證券業務分公司所屬證券商之子公司、分公司、具轉投資關係之金融機構或其他經主管機關認可之金融機構。
二、律師或會計師等專業人士。
第一項所稱執行方案，內容應至少包括由中介人協助確認客戶身分程序之範圍，及客戶資料保密及資料保存之內部控制制度。
國際證券業務分公司應覆核中介人協助確認客戶身分程序之結果，並應負確認客戶身分程序及資料保存之最終責任。
一、中介人協助國際證券業務分公司辦理確認客戶身分程序之行為，符合或不違反中介人所在地之法令規定。
二、中介人應註冊於國際證券管理機構組織（TheInternationalOrganizationofSecuritiesCommission）多邊瞭解備忘錄簽署會員地，且領有相關業務執照受當地主管機關監理。
三、中介人最近一次獲所在地主管機關或外部機構查核之防制洗錢與打擊資恐評等為滿意、無降等或無重大缺失；或相關缺失已改善並經認可或降等已調升。
嗣後中介人如發生遭所在地主管機關或外部機構降等或有重大缺失遭所在地主管機關處分，於其改善情形經認可前，國際證券業務分公司應暫停透過該中介人協助執行確認客戶身分程序。
四、國際證券業務分公司應與中介人簽署合作協議，明定協助確認客戶身分程序之範圍及客戶資料保密及資料保存之適當措施，並確立雙方權責歸屬。
中介人協助執行之流程應留存紀錄，並應國際證券業務分公司之要求，能及時提供協助確認客戶身分中取得之任何文件或資訊。
五、國際證券業務分公司應依風險基礎方法，定期及不定期對中介人協助確認客戶身分程序之執行情形，及對客戶資訊之使用、處理及控管情形進行查核及監督；相關查核得委由外部機構辦理。
前項所稱中介人之範圍指下列海外機構或海外專業人士：
一、國際證券業務分公司所屬證券商之子公司、分公司、具轉投資關係之金融機構或其他經主管機關認可之金融機構。
二、律師或會計師等專業人士。
第一項所稱執行方案，內容應至少包括由中介人協助確認客戶身分程序之範圍，及客戶資料保密及資料保存之內部控制制度。
國際證券業務分公司應覆核中介人協助確認客戶身分程序之結果，並應負確認客戶身分程序及資料保存之最終責任。