Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 14
CPAs shall file suspicious transaction reports in accordance with following provisions for transactions suspected of involving ML/TF:1. Within 2 business days upon recognition of a suspicious transaction, a CPA shall file a report to the Investigation Bureau.2. For obviously significant suspicious transactions of an urgent nature, a CPA shall file a report immediately to the Investigation Bureau by fax or other available means and follow it up with a written report. However, the CPA is not required to submit a follow-up written report if the Investigation Bureau has acknowledged receipt of the report by sending a reply by fax. In such event, the CPA shall retain the faxed reply.3. The formats of the suspicious transaction report and faxed reply mentioned in the preceding two subparagraphs shall be prescribed by the Investigation Bureau.4. The data reported to the Investigation Bureau and relevant transaction records shall be kept in accordance with Article 15 herein.
中文原文 會計師防制洗錢及打擊資恐辦法第14條
會計師對疑似洗錢或資恐交易之申報，應依下列規定辦理：
一、對於經認定屬疑似洗錢或資恐交易，應於二個營業日內，向調查局申報。
二、對屬明顯重大緊急之疑似洗錢或資恐交易案件之申報，應立即以傳真或其他可行方式儘速向調查局申報，並應補辦書面資料。
但經調查局以傳真資料確認回條確認收件者，無需補辦申報書，並應留存傳真資料確認回條。
三、前二款申報書及傳真資料確認回條，應依調查局規定之格式辦理。
四、向調查局申報資料及相關紀錄憑證之保存，應依第十五條規定辦理。
一、對於經認定屬疑似洗錢或資恐交易，應於二個營業日內，向調查局申報。
二、對屬明顯重大緊急之疑似洗錢或資恐交易案件之申報，應立即以傳真或其他可行方式儘速向調查局申報，並應補辦書面資料。
但經調查局以傳真資料確認回條確認收件者，無需補辦申報書，並應留存傳真資料確認回條。
三、前二款申報書及傳真資料確認回條，應依調查局規定之格式辦理。
四、向調查局申報資料及相關紀錄憑證之保存，應依第十五條規定辦理。