Regulations Governing Internal Audit and Internal Control System of Anti-Money Laundering and Countering Terrorism Financing of Securities and Futures Business and Other Financial Institutions Designated by the Financial Supervisory Commission Article 5
Securities and futures business and other financial institutions designated by the FSC shall appoint an adequate number of AML/CFT personnel appropriate to the size and risks of the business. The board of directors shall appoint one senior officer to serve as the chief AML/CFT officer and vest the officer with full authority in coordinating and monitoring AML/CFT implementation, and ensure that the aforementioned AML/CFT personnel and the chief AML/CFT officer do not hold any concurrent posts that may have a conflict of interest with their AML/CFT responsibilities.The chief AML/CFT officer mentioned in the preceding paragraph shall be charged with the following duties:1.Supervising the planning and implementation of policies and procedures for identifying, assessing, and monitoring money laundering and terrorism financing risks.2.Coordinating and supervising the implementation of business-wide money laundering and terrorism financing risk identification and assessment.3.Monitoring and controlling money laundering and terrorism financing risks.4.Developing an AML/CFT program.5.Coordinating and supervising the implementation of AML/CFT program.6.Confirming compliance with AML/CFT laws and regulations, including relevant compliance templates or self-regulatory rules that are produced by the financial services trade associations to which the respective business and institutions belong and that are approved by the FSC for recordation.7.Supervising the reporting on transactions suspected of money laundering or terrorism financing, and on the properties or property interests and locations of individuals or entities designated by the Counter-Terrorism Financing Act, to the Investigation Bureau, Ministry of Justice.The chief AML/CFT officer under paragraph 1 shall report to the board of directors and supervisors (or the audit committee) at least every half year, and shall immediately report to the board of directors and supervisors (or the audit committee) if he/she discovers any material breach of AML/CFT laws or regulations.Overseas business units of securities and futures business and other financial institutions designated by the FSC shall be staffed with an adequate number of AML/CFT personnel in view of the number of local branches, and the size and risks of the unit's business, and appoint an AML/CFT officer to take charge of the coordination and supervision of AML/CFT matters.The appointment of AML/CFT officers by overseas business units of securities and futures business and other financial institutions designated by the FSC shall comply with the local regulations and the requirements of the local authorities of the host jurisdictions. The AML/CFT officer shall be vested with full authority in coordination and supervision of AML/CFT implementation, including reporting directly to the chief AML/CFT officer mentioned in paragraph 1, and should not hold any other posts, except for the post of chief compliance officer. If the AML/CFT officer holds other concurrent posts, the foreign business unit should communicate that fact with the local competent authority to confirm that the holding of other concurrent posts will not likely result in any conflict of interest, and report the matter to the FSC for recordation.
中文原文 證券期貨業及其他經金融監督管理委員會指定之金融機構防制洗錢及打擊資恐內部控制與稽核制度實施辦法第5條
證券期貨業及其他經本會指定之金融機構應依其規模、風險等配置適足之防制洗錢及打擊資恐專責人員及資源，並由董事會指派高階主管一人擔任專責主管，賦予協調監督防制洗錢及打擊資恐之充分職權，及確保該等人員及主管無與其防制洗錢及打擊資恐職責有利益衝突之兼職。
前項專責主管掌理下列事務：
一、督導洗錢及資恐風險之辨識、評估及監控政策及程序之規劃與執行。
二、協調督導全面性洗錢及資恐風險辨識及評估之執行。
三、監控與洗錢及資恐有關之風險。
四、發展防制洗錢及打擊資恐計畫。
五、協調督導防制洗錢及打擊資恐計畫之執行。
六、確認防制洗錢及打擊資恐相關法令之遵循，包括所屬金融同業公會所定並經本會予以備查之相關範本或自律規範。
七、督導向法務部調查局進行疑似洗錢或資恐交易申報及資恐防制法指定對象之財物或財產上利益及其所在地之通報事宜。
第一項專責主管應至少每半年向董事會及監察人（或審計委員會）報告，如發現有重大違反法令時，應即時向董事會及監察人（或審計委員會）報告。
證券期貨業及其他經本會指定之金融機構國外營業單位應綜合考量在當地之分公司家數、業務規模及風險等，設置適足之防制洗錢及打擊資恐人員，並指派一人為主管，負責防制洗錢及打擊資恐之協調督導事宜。
證券期貨業及其他經本會指定之金融機構國外營業單位防制洗錢及打擊資恐主管之設置應符合當地法令規定及當地主管機關之要求，並應具備協調督導防制洗錢及打擊資恐之充分職權，包括可直接向第一項專責主管報告，且除兼任法令遵循主管外，應為專任，如兼任其他職務，應與當地主管機關溝通，以確認其兼任方式無利益衝突之虞，並報本會備查。
前項專責主管掌理下列事務：
一、督導洗錢及資恐風險之辨識、評估及監控政策及程序之規劃與執行。
二、協調督導全面性洗錢及資恐風險辨識及評估之執行。
三、監控與洗錢及資恐有關之風險。
四、發展防制洗錢及打擊資恐計畫。
五、協調督導防制洗錢及打擊資恐計畫之執行。
六、確認防制洗錢及打擊資恐相關法令之遵循，包括所屬金融同業公會所定並經本會予以備查之相關範本或自律規範。
七、督導向法務部調查局進行疑似洗錢或資恐交易申報及資恐防制法指定對象之財物或財產上利益及其所在地之通報事宜。
第一項專責主管應至少每半年向董事會及監察人（或審計委員會）報告，如發現有重大違反法令時，應即時向董事會及監察人（或審計委員會）報告。
證券期貨業及其他經本會指定之金融機構國外營業單位應綜合考量在當地之分公司家數、業務規模及風險等，設置適足之防制洗錢及打擊資恐人員，並指派一人為主管，負責防制洗錢及打擊資恐之協調督導事宜。
證券期貨業及其他經本會指定之金融機構國外營業單位防制洗錢及打擊資恐主管之設置應符合當地法令規定及當地主管機關之要求，並應具備協調督導防制洗錢及打擊資恐之充分職權，包括可直接向第一項專責主管報告，且除兼任法令遵循主管外，應為專任，如兼任其他職務，應與當地主管機關溝通，以確認其兼任方式無利益衝突之虞，並報本會備查。