反洗钱金融特别行动组(FTAF)的【40项建议】

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  反洗钱金融行动特别工作组(Financial Action Task Force on Money Laundering--FATF)是西方七国为专门研究洗钱的危害、预防洗钱并协调反洗钱国际行动而于1989年在巴黎成立的政府间国际组织,是目前世界上最具影响力的国际反洗钱和反恐融资领域最具权威性的国际组织之一。

  反洗钱金融特别行动组(FTAF)已经发布了《40项建议》,希望可以被普遍应用,具体情况一起来看看吧!


  FATF(The Financial Action Task Force,反洗钱金融特别行动组)是一个政府间国际组织,旨在促进关于打击洗钱和恐怖分子筹资活动的国家和国际政策法规。它是一个“政策产生型组织”,旨在进行立法和监管改革。为了达到目的,FATF已经发布了《40项建议》,希望可以被普遍应用。

  《40项建议》提供了整套的针对洗钱的措施,包括刑事司法系统、执法机关、金融体系以及其相关的法规、恐怖分子筹资活动和国际合作。

  下文中罗列的建议对会计职业有直接影响。但为了方便大家浏览,以下建议只是总建议的概要版,并不是直接摘取,因此不可作为权威参考。

  完整的40条建议请点击链接:

  http://www.fatf-gafi.org/publications/fatfrecommendations/documents/fatf-recommendations.html

  第10项-客户尽职调查

  任何的机构都应该执行客户尽职调查并采取以下措施:

  •确认和核实客户的真实身份

  •确认受益所有权人

  •获取相关信息以确认商业关系的目的以及存在本质

  •持续对商业关系及相关交易执行客户进行尽职调查,确保这些交易活动与机构对客户的了解、客户的业务和风险状况相符

  •对政界人士、跨境的往来银行业务和其他高风险顾客也执行相应的客户尽职调查

  第11项-记账

  •记录至少5年的交易活动

  •自商业关系终止起,保持至少五年的从客户尽职调查过程中所获取的相关信息,例如官方身份证明的文件(护照、身份证、驾照等)、会计账簿和商业通信的纪录

  第22项

  对于金融机构,关于尽职调查和保持记录的规定已在第10和11项列出。而对于非金融机构和职业有以下情形需注意:

  1.律师、司法人员和其他一些独立的法律工作者和会计师们为客户服务时需注意以下行为:

  •房地产的买卖

  •客户资金、债券和其他资产的管理

  •银行、储蓄和债券账户的管理

  •组织为公司创建、运行和管理的贡献

  •法人组织和安排的创建、运行和管理、营业单位的买卖

  2.当信托和公司服务提供商为客户提供以下服务时:

  •作为代理法人

  •作为法人的董事、秘书、合伙人及其他类似身份(或安排其他人代理)

  •为客户提供注册办事处地址、商业地址、住宿或通信地址、管理联系人地址(或安排其他人代理)

  •作为书面信托的信托人(或安排其他人代理)

  •作为他人的名义股东(或安排其他人代理)

  第20项—可疑交易活动的举报

  如果机构怀疑或有充分的理由怀疑客户的资金是为犯罪行为谋利或者有关恐怖分子筹资活动,按照法律法规,应直接向FIU(the financial intelligence unit,金融情报机构)报告。

  艾格蒙联盟将FIU定义为一个国际接收和分析的中心:(a)可疑交易的举报;(b)其它关于洗钱、有关上游犯罪和犯罪分子筹资活动的信息,以及这些分析结果的发布

  建议21-泄密和保密性

  •机构、董事、行政人员及雇员应该:

  •1)给予会计师适当的保护,使他们免于因违背了客户保密协议而被追究违约责任(如果会计师向FIU报告他们善意的怀疑),即使他们不知道潜在的犯罪活动是什么,或者无论非法活动是否发生。

  •2)禁止披露与举报有关的事实,比如说可疑交易报告(suspicious transaction report,简称STR)或报告给FIU的相关信息(即泄密)。

  第18项的解释说明-内部控制

  机构应制定内部政策和制度,以防止洗钱和恐怖融资,包括长期的员工培训。

  第19项-高风险国家

  当与来自FATF列出的国家的人(自然人和法人)进行各类商业关系或交易时,机构应加强尽职调查措施。

  第23项

  为金融机构设置的第18至第21项的建议适用于所有指定的非金融企业及专业机构,这些企业和机构须具备以下资格:

  •当代表客户从事与第22项中所描述的活动相关的金融交易时,律师、公证员、其他独立的法律专业人员和会计人员应按规定举报可疑交易。FATF鼓励国家扩大对会计职业从事的其他活动的举报要求,包括审计人员。(重点增加)

  •根据第22项,当客户代表客户或为客户进行交易时,信托公司和服务提供者应报告可疑交易。

  第23项的解释说明

  •律师、公证员、其他独立的法律专业人员、以及会计师事务所作为独立的法律专业人员,在相关信息的得出受到专业保密或法律职业特权的情况下,不需要报告他们的怀疑。

  •每个司法管辖区都需要根据法律上的专业特权或职业秘密来决定事项。这通常会覆盖从律师、公证人或其他有关法律专业人员那里接受或通过他们的一个客户获得的信息:

  1)在确定客户的法律地位的过程中;

  2)在进行保卫客户的工作、客户代理人,或涉及司法、行政、仲裁或调解程序时,如果会计师有相同的保密或特权的义务,那么他们也不需要报告可疑交易。

  •国家允许律师、公证员、其他独立的法律专业人员和会计人员把可疑交易报告到相应的自律组织,如果这些组织之间有合适的合作和利用外资的形式。

  •律师、公证员、其他独立的法律专业人员和会计师事务所作为独立的法律专业人员劝阻客户从事非法活动不是泄密行为。

  第26项

  国家应确保指定的非金融企业和行业受到有效的系统监测并确保他们在打击洗钱与恐怖主义融资时符合规定。这应该在风险敏感的基础上进行。这也可以由主管或适当的自我监管机构进行,如果这个机构可以确保其成员遵守打击洗钱和恐怖主义融资的义务。

  第5项的解释说明

  鉴于恐怖主义与洗钱之间的密切联系,目的是强制国家把洗钱划为资助恐怖主义罪行的上游犯罪。

  词汇表

  指定非金融企业及专业机构

  a.赌场(其中还包括网上赌场)。

  b.房地产经纪人。

  c.贵金属经销商。

  d.宝石商。

  e.律师、公证员、其他独立的法律专业人员和会计–指唯一的从业人员,在专业的企业合作伙伴或专业的从业人员。它不是用来指“内部”人员,其他类型的企业员工,也为政府机构工作的专业人士,他们可能已经受到法规的监管以打击洗钱。

  f.信托和公司服务提供者是指此建议其他地方没有提及的所有人或企业。作为一个企业,为第三方提供以下任何服务:

  •作为法人的代理人;

  •作为(或安排另一个人担任)公司的董事或秘书,合伙的合伙人,或与其他法人的类似职位;

  •为公司、合伙企业或者其他法人或者安排提供注册的办事处、营业地址、住所、通信地址或者行政地址;

  •作为(或安排另一个人作为)信托的受托人;

  •代理(或安排另一个人担任)另一人的名义股东。

  FATF 40 RECOMMENDATIONS–PROVISIONS RELATING TO

  PRACTICING ACCOUNTANTS

  Digest of the FATF 40 Recommendations 2012 version,as these relate to the work of accountants in practice.

  The Financial Action Task Force(FATF)is an inter-governmental body whose purpose is the development and promotion of national and international policies to combat money laundering and terrorist financing.The FATF is therefore a"policy-making body"that works to generate the necessary political will to bring about legislative and regulatory reforms in these areas.The FATF has published 40 Recommendations in order to meet these objectives.They are intended to be of universal application.

  The 40 Recommendations provide a complete set of counter-measures against money laundering covering the criminal justice system and law enforcement,the financial system and its regulation,terrorist financing and international co-operation.

  The following recommendations,impact directly on the accountancy profession.This is a digest of the recommendations,not a direct extract from them.It is designed for convenience only,and should not be used as an authoritative point of reference.The full text of the 40 Recommendations can be found here.

  Recommendation 10–Customer due diligence

  Institutions should undertake customer due diligence,and should take the following measures:

  •Identify and verify the identities of their customers;

  •Identify the beneficial owner;

  •Obtain information on the purpose and of the business relationship;

  •Conduct ongoing due diligence on the business relationship,and scrutiny of transactions undertaken throughout the course of that relationship,to ensure that the transactions are consistent with the institution’s knowledge of the customer,their business and risk profile;

  •Undertake additional due diligence measures in relation to politically exposed persons,cross-border correspondent banking and other high risk customers.

  Recommendation 11–Record keeping

  Institutions should:

  •keep records of transactions for a minimum of 5 years;

  •keep records of the identification data obtained through the customer due diligence process(eg,copies or records of official identification documents like passports,identity cards,driving licenses or similar documents),account files and business correspondence for at least five years after the business relationship is ended.

  Recommendation 22

  The requirements for customer due diligence and record-keeping,set out for financial institutions in recommendations 10 and 11,should also apply to non-financial businesses and professions in the following situations:

  1.Lawyers,notaries,other independent legal professionals and accountants when they prepare for,or carry out,transactions for their client concerning the following activities:

  •buying and selling of real estate;

  •managing of client money,securities or other assets;

  •management of bank,savings or securities accounts;

  •organisation of contributions for the creation,operation or management of companies;

  •creation,operation or management of legal persons or arrangements,and buying and selling of business entities.

  2.Trust and company service providers:when they prepare for or carry out transactions for a client concerning the following activities:

  •acting as a formation agent of legal persons;

  •acting as(or arranging for another person to act as)a director or secretary of a company,a partner of a partnership,or a similar position in relation to other legal persons;

  •providing a registered office;business address or accommodation,correspondence or administrative address for a company,a partnership or any other legal person or arrangement;

  •acting as(or arranging for another person to act as)a trustee of an express trust;

  •acting as(or arranging for another person to act as)a nominee shareholder for another person.

  Recommendation 20–Reporting of suspicious transactions

  •If an institution suspects or has reasonable grounds to suspect that funds are the proceeds of a criminal activity,or are related to terrorist financing,it should be required,directly by law or regulation,to report promptly its suspicions to the financial intelligence unit(FIU).

  The Egmont Group defines a financial intelligence unit as a national centre for the receipt and analysis of:(a)suspicious transaction reports;and(b)other information relevant to money laundering,associated predicate offences and terrorist financing,and for the dissemination of the results of that analysis.

  Recommendation 21–Tipping off and confidentiality

  •Institutions,their directors,officers and employees should be:

  •a)Protected from liability for breach of client confidentiality if they report their suspicions in good faith to the FIU,even if they did not know precisely what the underlying criminal activity was,and regardless of whether illegal activity actually occurred.

  •b)Prohibited by law from disclosing the fact that a suspicious transaction report(STR)or related information is being reported to the FIU(tipping off).

  Interpretative note to Recommendation 18–Internal controls

  Institutions should develop internal policies and systems to prevent money laundering and terrorist financing,including ongoing employee training.

  Recommendation 19–Higher risk countries

  Institutions should apply enhanced due diligence measures to business relationships and transactions with persons(natural and legal)from countries from which this is called for by the FATF.

  Recommendation 23

  The requirements set out for financial institutions in Recommendations 18 to 21 apply to all designated non-financial businesses and professions,subject to the following qualifications:

  •Lawyers,notaries,other independent legal professionals and accountants should be required to report suspicious transactions when,on behalf of or for a client,they engage in a financial transaction in relation to the activities described in Recommendation 22.Countries are strongly encouraged to extend the reporting requirement to the rest of the professional activities of accountants,including auditing.(Emphasis added)

  •Trust and company service providers should be required to report suspicious transactions for a client when,on behalf of or for a client,they engage in a transaction in relation to the activities referred to in Recommendation 22.

  Interpretative Note to Recommendation 23

  •Lawyers,notaries,other independent legal professionals,and accountants acting as independent legal professionals,are not required to report their suspicions if the relevant information was obtained in circumstances where they are subject to professional secrecy or legal professional privilege.

  •It is for each jurisdiction to determine the matters that would fall under legal professional privilege or professional secrecy.This would normally cover information lawyers,notaries or other independent legal professionals receive from or obtain through one of their clients:(a)in the course of ascertaining the legal position of their client,or(b)in performing their task of defending or representing that client in,or concerning judicial,administrative,arbitration or mediation proceedings.Where accountants are subject to the same obligations of secrecy or privilege,then they are also not required to report suspicious transactions.

  •Countries may allow lawyers,notaries,other independent legal professionals and accountants to send their suspicious transaction reports(STRs)to their appropriate self-regulatory organisations,provided that there are appropriate forms of co-operation between these organisations and the FIU.

  •Where lawyers,notaries,other independent legal professionals and accountants acting as independent legal professionals seek to dissuade a client from engaging in illegal activity,this does not amount to tipping off.

  Recommendation 26

  Countries should ensure that designated non-financial businesses and professions are subject to effective systems for monitoring and ensuring their compliance with requirements to combat money laundering and terrorist financing.This should be performed on a risk-sensitive basis.This may be performed by a supervisor or by an appropriate self-regulatory organisation,provided that such an organisation can ensure that its members comply with their obligations to combat money laundering and terrorist financing.

  Interpretive Note to Recommendation 5

  Given the close connection between terrorism and money laundering the objective is to obligate countries to include terrorist financing offences as predicate offences for money laundering.

  GLOSSARY

  DESIGNATED NON-FINANCIAL BUSINESSES AND PROFESSIONS

  a.Casinos(which also includes internet casinos).

  b.Real estate agents.

  c.Dealers in precious metals.

  d.Dealers in precious stones.

  e.Lawyers,notaries,other independent legal professionals and accountants–this refers to sole practitioners,partners or employed professionals within professional firms.It is not meant to refer to‘internal’professionals that are employees of other types of businesses,nor to professionals working for government agencies,who may already be subject to measures that would combat money laundering.

  f.Trust and Company Service Providers refers to all persons or businesses that are not covered elsewhere under these Recommendations,and which as a business,provide any of the following services to third parties:

  -acting as a formation agent of legal persons;

  -acting as(or arranging for another person to act as)a director or secretary of a company,a partner of a partnership,or a similar position in relation to other legal persons;

  -providing a registered office;business address or accommodation,correspondence or administrative address for a company,a partnership or any other legal person or arrangement;

  -acting as(or arranging for another person to act as)a trustee of an express trust;

  -acting as(or arranging for another person to act as)a nominee shareholder for another person.

  文章来源:ICAEW,微信号:ICAEW_Students,若需引用或转载,请注明来源。图片来源网络,如有侵权,请联系删除。


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