Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 15
A CPA shall keep records on all business relations and transactions with the CPA's customers in hard copy or electronic form and in accordance with the following provisions:1. A CPA shall maintain all necessary records on transactions, both domestic and international, for at least five years or for a longer period as otherwise required by law.2. A CPA shall keep all the following information for at least five years, or for a longer period as otherwise required by law, after the business relationship is ended, or after the date of the occasional transaction:A. All records obtained through CDD measures, such as copies or records of official identification documents such as passports, identity cards, driving licenses, national health insurance card or similar documents.B. Bank account files, proof of payment, or contract files.C. Business correspondence, including inquiries to establish the background and purpose of complex, unusual large transactions, and the information obtained and the results of any analysis undertaken.3. Transaction records maintained by a CPA must be sufficient to permit reconstruction of individual transactions so as to provide, if necessary, evidence for prosecution of criminal activity.4. A CPA shall ensure that transaction records and CDD information will be available swiftly to the competent authorities when such requests are made with appropriate authority.
中文原文 會計師防制洗錢及打擊資恐辦法第15條
會計師應以紙本或電子資料保存與客戶往來及交易之紀錄憑證，並依下列規定辦理：
一、對國內外交易之所有必要紀錄，應至少保存五年。
但法律另有較長保存期間規定者，從其規定。
二、對下列資料，應保存至與客戶業務關係結束後或臨時性交易結束後，至少五年。
但法律另有較長保存期間規定者，從其規定：
（一）確認客戶身分所取得之所有紀錄，如護照、身分證、駕照、健保卡或類似之官方身分證明文件影本或紀錄。
（二）銀行帳戶資料、支付證明或契約文件檔案。
（三）業務往來資訊，包括對複雜、異常交易進行詢問所取得之背景或目的資訊與分析資料。
三、保存之交易紀錄應足以重建個別交易，以備作為認定不法活動之證據。
四、對權責機關依適當授權要求提供交易紀錄及確認客戶身分等相關資訊時，應確保迅速提供。
一、對國內外交易之所有必要紀錄，應至少保存五年。
但法律另有較長保存期間規定者，從其規定。
二、對下列資料，應保存至與客戶業務關係結束後或臨時性交易結束後，至少五年。
但法律另有較長保存期間規定者，從其規定：
（一）確認客戶身分所取得之所有紀錄，如護照、身分證、駕照、健保卡或類似之官方身分證明文件影本或紀錄。
（二）銀行帳戶資料、支付證明或契約文件檔案。
（三）業務往來資訊，包括對複雜、異常交易進行詢問所取得之背景或目的資訊與分析資料。
三、保存之交易紀錄應足以重建個別交易，以備作為認定不法活動之證據。
四、對權責機關依適當授權要求提供交易紀錄及確認客戶身分等相關資訊時，應確保迅速提供。