Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 3
A CPA and his or her affiliated CPA firm shall take appropriate steps to identify, assess, and understand their money laundering/terrorist financing (ML/TF) risks, including at least the customers, countries or geographic areas, products and services, transactions or delivery channels, and in accordance with the following provisions:1. Prepare risk assessment reports.2. Consider all the relevant risk factors before determining what is the level of overall risk and the appropriate mitigation measures to be applied, including the results of national risk assessment.3. Make the risk assessment reports available and update them.4. Provide risk assessment reports when requested by the Financial Supervisory Commission (FSC).
中文原文 會計師防制洗錢及打擊資恐辦法第3條
會計師及其所屬會計師事務所應採取適當作為以辨識、評估及瞭解其洗錢及資恐風險，至少涵蓋客戶、國家或地區、產品及服務、交易或支付管道等面向，並依下列規定辦理：
一、製作風險評估報告。
二、在決定整體風險之等級及降低該風險之適當措施前，應考量所有相關之風險因素，包括國家風險評估結果。
三、備置並更新風險評估報告。
四、於金融監督管理委員會（以下簡稱本會）要求時，提供風險評估報告。
一、製作風險評估報告。
二、在決定整體風險之等級及降低該風險之適當措施前，應考量所有相關之風險因素，包括國家風險評估結果。
三、備置並更新風險評估報告。
四、於金融監督管理委員會（以下簡稱本會）要求時，提供風險評估報告。