Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 13
A CPA shall report to the Investigation Bureau of the Ministry of Justice (referred to as the Investigation Bureau hereinafter) pursuant to Article 10, paragraph 1 of the Act when a transaction includes any of the following circumstances, which raise suspicion of ML/TF:1. The remuneration or the transaction amount exceeds NT$500,000, and the customer, without due reason, pays or demands to pay an amount slightly lower than NT$500,000 in cash, multiple times or consecutively.2. The remuneration or the transaction amount exceeds NT$500,000, and the customer, without due reason, pays in cash, cash in a foreign currency, or by traveler's check, draft in a foreign currency, or other bearer financial instrument.3. Without due reason, the customer asks to purchase a real property or a business entity immediately.4. The customer is a natural person, legal person or group that has been announced and sanctioned by the Ministry of Justice pursuant to the Counter-Terrorism Financing Act, or a country announced by the Ministry of Justice, or a terrorist organization or a terrorist recognized or investigated by an international organization.5. The transaction is suspected to be involved with any terrorist activity, terrorist organization, terrorism financing or financing of proliferation.6. When the CPA prepares for, or carries out, a transaction designated under Article 5, paragraph 3, subparagraph 5 of the Act for the customer, and the customer cannot provide a concrete explanation, or the explanation provided is obviously not true.7. After the relationship of engagement of the CPA is ended, the CPA discovers that the customer denies the relationship, or that no such customer exists, or that there are sufficient facts to prove that the customer's name was falsely used by someone else.8. Other transactions which raise suspicion of money laundering or terrorist financing.
中文原文 會計師防制洗錢及打擊資恐辦法第13條
會計師對於客戶交易事項有下列疑似洗錢或資恐交易情形之一者，應依本法第十條第一項規定向法務部調查局（以下簡稱調查局）申報，交易未完成者，亦同：
一、酬金或交易金額高於新臺幣（以下同）五十萬元，客戶無正當理由，自行或要求多次或連續以略低於五十萬元之現金支付。
二、酬金或交易金額高於五十萬元，客戶無正當理由，以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付。
三、無正當理由要求立即買賣不動產或事業體。
四、客戶為法務部依資恐防制法公告制裁之個人、法人或團體，或法務部公布之其他國家、國際組織認定或追查之恐怖組織、恐怖分子。
五、交易疑似與恐怖活動、恐怖組織、資助恐怖主義或武器擴散有關聯。
六、為客戶準備或進行本法第五條第三項第五款受指定各項交易，客戶未能說明具體事由，或其事由顯不屬實。
七、委託關係結束後，發現客戶否認該委託、無該客戶存在或其他有事實足認該客戶係被他人所冒用。
八、其他疑似洗錢或資恐交易情事。
一、酬金或交易金額高於新臺幣（以下同）五十萬元，客戶無正當理由，自行或要求多次或連續以略低於五十萬元之現金支付。
二、酬金或交易金額高於五十萬元，客戶無正當理由，以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付。
三、無正當理由要求立即買賣不動產或事業體。
四、客戶為法務部依資恐防制法公告制裁之個人、法人或團體，或法務部公布之其他國家、國際組織認定或追查之恐怖組織、恐怖分子。
五、交易疑似與恐怖活動、恐怖組織、資助恐怖主義或武器擴散有關聯。
六、為客戶準備或進行本法第五條第三項第五款受指定各項交易，客戶未能說明具體事由，或其事由顯不屬實。
七、委託關係結束後，發現客戶否認該委託、無該客戶存在或其他有事實足認該客戶係被他人所冒用。
八、其他疑似洗錢或資恐交易情事。