Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 6
A CPA and affiliated CPA firm shall assess the ML/TF risks prior to development of new products, new services and new business practices, including new delivery mechanisms, and the use of new or developing technologies for both new and pre-existing products or services, and take appropriate measures to manage and mitigate those risks.
中文原文 會計師防制洗錢及打擊資恐辦法第6條
會計師及其所屬會計師事務所於推出新產品或服務或辦理新種業務前，包括新支付機制、運用新科技於現有或全新之產品或業務，應進行洗錢及資恐風險評估，並建立相應之風險管理措施以降低所辨識之風險。