Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Certified Public Accountants Article 7
A CPA shall comply with the following provisions in undertaking customer due diligence (CDD) measures:1. A CPA shall not accept anonymous customers or customers in fictitious names for establishing or maintaining business relations.2. A CPA shall undertake CDD measures when:A. establishing business relations with any customer;B. carrying out occasional transactions, including situations where the transaction is carried out in a single operation or in several operations that appear to be linked;C. there is a suspicion of money laundering or terrorist financing; orD. the CPA has doubts about the veracity or adequacy of previously obtained customer identification data.3. The CDD measures to be taken by a CPA are as follows:A. Identifying the customer and verifying that customer's identity using reliable, independent source documents, data or information. In addition, a CPA shall retain copies of the customer's identity documents or record the relevant information thereon.B. Verifying that any person purporting to act on behalf of the customer is so authorized, and identifying and verifying the identity of that person using reliable, independent source documents, data or information. In addition, the CPA shall retain copies of the person's identity documents or record the relevant information thereon.C. Taking reasonable measures to identify and verify the identity of the beneficial owner of a customer, including using reliable source data or information.D. The CDD measures shall include understanding and, as appropriate, obtaining information on, the purpose and intended nature of the business relationship.4. When the customer is a legal person, an organization or a trustee, a CPA shall, in accordance with the preceding subparagraph, understand the business nature of the customer or trust (including trust-like legal arrangements) and obtain at least the following information to identify the customer or the trust and verify its identity:A. Name, legal form and proof of existence of customer or trust.B. The charter or similar power documents that regulate and bind the customer or trust, except under any of the following circumstances:a. For customers/entities listed under item C of subparagraph 5 hereof.b. For a customer that is an organization that confirms it does not have a charter or similar power document.C. Names of relevant persons having a senior management position in the customer.D. The address of the registered office of the customer, and if different, the address of its principal place of business.E. Understand whether the customer issues bearer shares and apply appropriate measures for customers that have issued bearer shares, to ensure that the information on their beneficial owners is kept up-to-date.5. When the customer is a legal person, an organization or a trustee, a CPA shall, in accordance with item C of subparagraph 3 hereof, understand the ownership and control structure of the customer or the trust, and obtain the following information to identify the beneficial owners of the customer and take reasonable measures to verify the identity of such persons:A. For customers that are legal persons or organizations:a. The identity of the natural person(s) who ultimately has a controlling ownership interest in the legal person. A controlling ownership interest refers to owning directly and/or indirectly more than 25 percent of the legal person's shares or capital; a CPA may ask the customer to provide its list of shareholders or other documents to assist in the identification of persons holding controlling ownership interest.b. To the extent that no natural person exerting control through ownership interests is identified under sub-item a or that there is doubt as to whether the person(s) with the controlling ownership interest are the beneficial owner(s), the identity of the natural person(s) (if any) exercising control of the customer through other means.c. Where no natural person is identified under sub-item a or b above, a CPA shall identify the identity of a natural person who holds the position of senior managing official.B. For customers that are trustees: the identity of the settlor(s), the trustee(s), the trust supervisor, the trust beneficiaries, and any other person(s) exercising effective control over the trust, or the identities of persons in equivalent or similar positions to those above.C. Unless otherwise provided for in the proviso of subparagraph 3 of Article 10 herein or where the customer has issued bearer shares, a CPA is not subject to the requirements of identifying and verifying the identity of beneficial owner(s) of a customer set out under item C. of subparagraph 3 hereof if the customer or the person with controlling power is:a. a R.O.C government entity;b. an enterprise owned by the R.O.C government;c. a foreign government entity;d. a public company or its subsidiaries;e. an entity listed on a stock exchange outside of the R.O.C. that is subject to regulatory disclosure requirements of its principal shareholders, and the subsidiaries of such entity;f. a CPA supervised by the R.O.C. government, and an investment vehicles managed by such institution;g. a CPA incorporated or established outside the R.O.C. that is subject to and supervised for compliance with AML/CFT requirements consistent with the standards set by the Financial Action Task Force on Money Laundering (FATF), and an investment vehicle managed by such institution;h. a fund administered by a R.O.C. government entity; ori. an employee stock ownership trust or an employee savings trust.6. A CPA shall not establish a business relationship or conduct occasional transactions with a customer before completing the CDD measures. However, a CPA may first obtain information on the identity of the customer and its beneficial owner(s) and complete the verification after the establishment of a business relationship, provided that:A. The ML/TF risks are effectively managed, including adopting risk management procedures with respect to the circumstances under which a customer may utilize the business relationship to complete a transaction prior to verification;B. This is essential not to interrupt the normal conduct of business with the customer; andC. Verification of the identities of the customer and its beneficial owner(s) will be completed as soon as reasonably practicable after the establishment of a business relationship. The business relationship must be terminated if verification cannot be completed within a reasonably practicable time limit, and the CPA shall notify its customer in advance of this requirement.7. Where a CPA is unable to complete the required CDD process on a customer, the CPA shall consider filing a suspicious transaction report (STR) on money laundering or terrorist financing in relation to the customer.8. If a CPA forms a suspicion of money laundering or terrorist financing and reasonably believes that performing the CDD process will tip-off the customer, it is permitted not to pursue that process and file a suspicious transaction report instead.
中文原文 會計師防制洗錢及打擊資恐辦法第7條
會計師確認客戶身分措施，應依下列規定辦理：
一、不得接受客戶以匿名或使用假名進行交易，及建立或維持業務關係。
二、於下列情形時，應確認客戶身分：
（一）與客戶建立業務關係時。
（二）進行臨時性交易，包括單筆及拆分為顯有關聯之多筆交易。
（三）發現疑似洗錢或資恐交易時。
（四）對於過去所取得客戶身分資料之真實性或妥適性有所懷疑時。
三、確認客戶身分應採取下列方式：
（一）以可靠、獨立來源之文件、資料或資訊，辨識及驗證客戶身分，並保存該身分證明文件影本或予以記錄。
（二）對於由代理人辦理者，應確實查證代理之事實，並以可靠、獨立來源之文件、資料或資訊，辨識及驗證代理人身分，並保存該身分證明文件影本或予以記錄。
（三）辨識客戶實質受益人，並以合理措施驗證其身分，包括使用可靠來源之資料或資訊。
（四）確認客戶身分措施，應包括瞭解業務關係之目的與性質，並視情形取得相關資訊。
四、前款規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之業務性質，包括類似信託之法律協議，並至少取得客戶或信託之下列資訊，辨識及驗證客戶身分：
（一）客戶或信託之名稱、法律形式及存在證明。
（二）規範及約束客戶或信託之章程或類似之權力文件。
但下列情形得不適用：1.第五款第三目所列對象。
2.團體客戶經確認其未訂定章程或類似之權力文件。
（三）在客戶中擔任高階管理人員之姓名。
（四）客戶註冊登記之辦公室地址，及其主要之營業處所地址。
（五）了解客戶是否發行無記名股票，並對發行無記名股票客戶採取適當措施，以確保其實質受益人資料保持最新狀態。
五、第三款第三目規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之所有權及控制權結構，並透過下列資訊，辨識客戶之實質受益人，及採取合理措施驗證：
（一）客戶為法人、團體時：1.具控制權之最終自然人身分。
所稱具控制權係指直接、間接持有該法人股份或資本超過百分之二十五者，得請客戶提供股東名冊或其他文件協助完成辨識。
2.依本目之1規定未發現具控制權之自然人，或對具控制權自然人是否為實質受益人有所懷疑時，應辨識有無透過其他方式對客戶行使控制權之自然人。
3.依本目之1及本目之2規定均未發現具控制權之自然人時，應辨識高階管理人員之身分。
（二）客戶為信託之受託人時：應確認委託人、受託人、信託監察人、信託受益人及其他可有效控制該信託帳戶之人，或與上述人員具相當或類似職務者之身分。
（三）客戶或具控制權者為下列身分者，除有第十條第三款但書情形或已發行無記名股票情形者外，不適用第三款第三目辨識及驗證實質受益人身分之規定：1.我國政府機關。
2.我國公營事業機構。
3.外國政府機關。
4.我國公開發行公司或其子公司。
5.於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司及其子公司。
6.受我國監理之金融機構及其管理之投資工具。
7.設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構，及該金融機構管理之投資工具。
8.我國政府機關管理之基金。
9.員工持股信託、員工福利儲蓄信託。
六、於完成確認客戶身分措施前，不得與該客戶建立業務關係或進行臨時性交易。
但符合下列各目情形者，得先取得辨識客戶及實質受益人身分之資料，並於建立業務關係後，再完成驗證：
（一）洗錢及資恐風險受到有效管理。
包括應針對客戶可能利用交易完成後才驗證身分之情形，採取風險管控措施。
（二）為避免對客戶業務之正常運作造成干擾所必須。
（三）會在合理可行之情形下儘速完成客戶及實質受益人之身分驗證。
如未能在合理可行之時限內完成客戶及實質受益人之身分驗證，須終止該業務關係，並應事先告知客戶。
七、對於無法完成確認客戶身分相關規定程序者，應考量申報與該客戶有關之疑似洗錢或資恐交易。
八、懷疑某客戶或交易可能涉及洗錢或資恐，且合理相信執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，而改以申報疑似洗錢或資恐交易。
一、不得接受客戶以匿名或使用假名進行交易，及建立或維持業務關係。
二、於下列情形時，應確認客戶身分：
（一）與客戶建立業務關係時。
（二）進行臨時性交易，包括單筆及拆分為顯有關聯之多筆交易。
（三）發現疑似洗錢或資恐交易時。
（四）對於過去所取得客戶身分資料之真實性或妥適性有所懷疑時。
三、確認客戶身分應採取下列方式：
（一）以可靠、獨立來源之文件、資料或資訊，辨識及驗證客戶身分，並保存該身分證明文件影本或予以記錄。
（二）對於由代理人辦理者，應確實查證代理之事實，並以可靠、獨立來源之文件、資料或資訊，辨識及驗證代理人身分，並保存該身分證明文件影本或予以記錄。
（三）辨識客戶實質受益人，並以合理措施驗證其身分，包括使用可靠來源之資料或資訊。
（四）確認客戶身分措施，應包括瞭解業務關係之目的與性質，並視情形取得相關資訊。
四、前款規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之業務性質，包括類似信託之法律協議，並至少取得客戶或信託之下列資訊，辨識及驗證客戶身分：
（一）客戶或信託之名稱、法律形式及存在證明。
（二）規範及約束客戶或信託之章程或類似之權力文件。
但下列情形得不適用：1.第五款第三目所列對象。
2.團體客戶經確認其未訂定章程或類似之權力文件。
（三）在客戶中擔任高階管理人員之姓名。
（四）客戶註冊登記之辦公室地址，及其主要之營業處所地址。
（五）了解客戶是否發行無記名股票，並對發行無記名股票客戶採取適當措施，以確保其實質受益人資料保持最新狀態。
五、第三款第三目規定於客戶為法人、團體或信託之受託人時，應瞭解客戶或信託之所有權及控制權結構，並透過下列資訊，辨識客戶之實質受益人，及採取合理措施驗證：
（一）客戶為法人、團體時：1.具控制權之最終自然人身分。
所稱具控制權係指直接、間接持有該法人股份或資本超過百分之二十五者，得請客戶提供股東名冊或其他文件協助完成辨識。
2.依本目之1規定未發現具控制權之自然人，或對具控制權自然人是否為實質受益人有所懷疑時，應辨識有無透過其他方式對客戶行使控制權之自然人。
3.依本目之1及本目之2規定均未發現具控制權之自然人時，應辨識高階管理人員之身分。
（二）客戶為信託之受託人時：應確認委託人、受託人、信託監察人、信託受益人及其他可有效控制該信託帳戶之人，或與上述人員具相當或類似職務者之身分。
（三）客戶或具控制權者為下列身分者，除有第十條第三款但書情形或已發行無記名股票情形者外，不適用第三款第三目辨識及驗證實質受益人身分之規定：1.我國政府機關。
2.我國公營事業機構。
3.外國政府機關。
4.我國公開發行公司或其子公司。
5.於國外掛牌並依掛牌所在地規定，應揭露其主要股東之股票上市、上櫃公司及其子公司。
6.受我國監理之金融機構及其管理之投資工具。
7.設立於我國境外，且所受監理規範與防制洗錢金融行動工作組織（FATF）所定防制洗錢及打擊資恐標準一致之金融機構，及該金融機構管理之投資工具。
8.我國政府機關管理之基金。
9.員工持股信託、員工福利儲蓄信託。
六、於完成確認客戶身分措施前，不得與該客戶建立業務關係或進行臨時性交易。
但符合下列各目情形者，得先取得辨識客戶及實質受益人身分之資料，並於建立業務關係後，再完成驗證：
（一）洗錢及資恐風險受到有效管理。
包括應針對客戶可能利用交易完成後才驗證身分之情形，採取風險管控措施。
（二）為避免對客戶業務之正常運作造成干擾所必須。
（三）會在合理可行之情形下儘速完成客戶及實質受益人之身分驗證。
如未能在合理可行之時限內完成客戶及實質受益人之身分驗證，須終止該業務關係，並應事先告知客戶。
七、對於無法完成確認客戶身分相關規定程序者，應考量申報與該客戶有關之疑似洗錢或資恐交易。
八、懷疑某客戶或交易可能涉及洗錢或資恐，且合理相信執行確認客戶身分程序可能對客戶洩露訊息時，得不執行該等程序，而改以申報疑似洗錢或資恐交易。