Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 5
A CPA and affiliated CPA firm shall establish internal control and audit systems based on their ML/TF risks and business scale, and the systems shall include the following:1. Operations and control procedures of anti-money laundering and countering the financing of terrorism (AML/CFT).2. Holding or participating in on-the-job training related to AML regularly.3. The responsible person or a designated dedicated person shall be responsible for coordinating and monitoring the implementation of subparagraph 1.4. Making risk assessment reports available and updating them regularly.5. Audit procedures.The number of hours, course certification and reporting methods for the on-the-job training referred to in subparagraph 2 of the preceding paragraph shall be separately prescribed by the FSC.The audit procedures referred to in subparagraph 5 of paragraph 1 shall, based on the ML/TF risks and business scale of the CPA firm, be conducted by means of self-review or internal audit.The FSC shall annually assign personnel to conduct sample audits of the implementation of the systems referred to paragraph 1. The audit methods include on-site and off-site inspection. It furthermore may appoint the National Federation of Certified Public Accountants Association of the R.O.C. (NFCPAA) to carry out the inspection.When the FSC or NFCPAA conducts the inspection of the preceding paragraph, it may order the CPA and affiliated CPA firm to present relevant account books, documents, electronic data files, or other relevant materials. The aforesaid materials shall be provided regardless of their means of storage, whether hard copies, electronic files, emails, or any other form or means of storage whatsoever, and the CPA and affiliated CPA firm may not evade, refuse, or obstruct the audit for any reason.
中文原文 會計師防制洗錢及打擊資恐辦法第5條
會計師及其所屬會計師事務所應依洗錢及資恐風險與業務規模建立洗錢防制之內部控制與稽核制度，其內容應包括下列事項：
一、防制洗錢及打擊資恐之作業及控制程序。
二、定期舉辦或參加防制洗錢之在職訓練。
三、由負責人或指派專責人員負責協調監督第一款事項之執行。
四、備置並定期更新洗錢及資恐風險評估報告。
五、稽核程序。
前項第二款在職訓練之時數、課程認證及報備方式，由本會另定之。
第一項第五款之稽核程序應依會計師事務所之洗錢及資恐風險與業務規模，以自我審視或內部稽核之方式為之。
第一項制度之執行情形，本會應每年派員抽查，查核方式包括現地及非現地查核，並得委由中華民國會計師公會全國聯合會（以下簡稱全國聯合會）辦理。
本會或全國聯合會執行前項查核，得命會計師及其所屬會計師事務所提示有關帳簿、文件、電子資料檔或其他相關資料。
前開資料儲存形式不論係以書面、電子郵件或任何其他形式方式儲存，均應提供，不得以任何理由規避、拒絕或妨礙查核。
一、防制洗錢及打擊資恐之作業及控制程序。
二、定期舉辦或參加防制洗錢之在職訓練。
三、由負責人或指派專責人員負責協調監督第一款事項之執行。
四、備置並定期更新洗錢及資恐風險評估報告。
五、稽核程序。
前項第二款在職訓練之時數、課程認證及報備方式，由本會另定之。
第一項第五款之稽核程序應依會計師事務所之洗錢及資恐風險與業務規模，以自我審視或內部稽核之方式為之。
第一項制度之執行情形，本會應每年派員抽查，查核方式包括現地及非現地查核，並得委由中華民國會計師公會全國聯合會（以下簡稱全國聯合會）辦理。
本會或全國聯合會執行前項查核，得命會計師及其所屬會計師事務所提示有關帳簿、文件、電子資料檔或其他相關資料。
前開資料儲存形式不論係以書面、電子郵件或任何其他形式方式儲存，均應提供，不得以任何理由規避、拒絕或妨礙查核。