Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 4
A CPA and affiliated CPA firm shall comply with the following provisions:1. Have policies, controls and procedures, which are approved by senior management, to enable them to manage and mitigate the risks that have been identified by the country or by themselves.2. Monitor the implementation of those controls and enhance them if necessary.3. Take enhanced measures to manage and mitigate the risks where higher risks are identified.
中文原文 會計師防制洗錢及打擊資恐辦法第4條
會計師及其所屬會計師事務所應辦理下列事項：
一、經高階管理階層核定之政策、控制及程序，俾管理及降低已知洗錢及資恐風險，包括由國家或其本身所辨識之風險。
二、監控相關控制程序之執行，必要時予以強化。
三、採取強化措施以管理及降低已知之較高風險。
一、經高階管理階層核定之政策、控制及程序，俾管理及降低已知洗錢及資恐風險，包括由國家或其本身所辨識之風險。
二、監控相關控制程序之執行，必要時予以強化。
三、採取強化措施以管理及降低已知之較高風險。