Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 10
A CPA shall determine the extent of applying CDD and ongoing due diligence measures under subparagraph 3 of Article 7 and the preceding article using a risk-based approach (RBA):1. For higher risk circumstances, a CPA shall perform enhanced CDD or ongoing due diligence measures by adopting additionally at least the following enhanced measures:A. Obtaining the approval of senior management before establishing or entering a new business relationship;B. Taking reasonable measures to understand the sources of wealth and the source of funds of the customer; in case the source of funds is deposits, understanding further the source of deposits; andC. Conducting enhanced ongoing monitoring of business relationship.2. For customers from high risk countries or regions or customers on the sanction list published by the Ministry of Justice pursuant to the Counter-Terrorism Financing Act, a CPA shall conduct enhanced CDD measures consistent with the risks identified.3. For lower risk circumstances, a CPA may apply simplified CDD measures, which shall be commensurate with the lower risk factors. However simplified CDD measures are not allowed in any of the following circumstances:A. Where the customers are from high risk countries or regions; orB. Where there is a suspicion of money laundering or terrorist financing in relation to the customer or the transaction.
中文原文 會計師防制洗錢及打擊資恐辦法第10條
會計師於辦理第七條第三款與前條規定之確認客戶身分措施及持續審查機制，應以風險基礎方法決定其執行強度，包括：
一、對於高風險情形，應加強確認客戶身分或持續審查措施，其中至少應額外採取下列強化措施：
（一）在建立或新增業務往來關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解客戶財富及資金來源。
其中資金來源係指產生該資金之實質來源。
（三）對於業務往來關係應採取強化之持續監督。
二、對於來自高風險國家或地區之客戶，或客戶為法務部依資恐防制法規定公告指定之制裁名單應採行與其風險相當之強化措施。
三、對於較低風險情形，得採取簡化措施，該簡化措施應與其較低風險因素相當。
但有下列情形者，不得採取簡化確認客戶身分措施：
（一）客戶來自高風險國家或地區。
（二）足資懷疑該客戶或交易涉及洗錢或資恐。
一、對於高風險情形，應加強確認客戶身分或持續審查措施，其中至少應額外採取下列強化措施：
（一）在建立或新增業務往來關係前，應取得高階管理人員同意。
（二）應採取合理措施以瞭解客戶財富及資金來源。
其中資金來源係指產生該資金之實質來源。
（三）對於業務往來關係應採取強化之持續監督。
二、對於來自高風險國家或地區之客戶，或客戶為法務部依資恐防制法規定公告指定之制裁名單應採行與其風險相當之強化措施。
三、對於較低風險情形，得採取簡化措施，該簡化措施應與其較低風險因素相當。
但有下列情形者，不得採取簡化確認客戶身分措施：
（一）客戶來自高風險國家或地區。
（二）足資懷疑該客戶或交易涉及洗錢或資恐。