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British accountants' anti-money laundering guidelines

2019-01-17 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- British accountants' anti-money laundering guidelines,供大家参考学习,这篇论文讨论了英国的会计师反洗钱指引。英国在反洗钱行动中有较为成熟的经验,英国会计咨询委员会于20043月制定发布了《英国会计师反洗钱暂行指引》。在“指引”的执行摘要中,明确了在英国执业的所有会计师都受到《2002年犯罪收益法》、《2003年洗钱防范规则》及《2000反恐行动法》的规定,并要求从200431日起,执业会计师以及提供相关业务的其他会计师应关注相关规范中对反洗钱责任和义务的规定。

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The UK has relatively mature experience in anti-money laundering. In 2002, the proceeds of crime act of 2002 was enacted, and the money laundering prevention rules of 2003 were promulgated on the basis of revision and improvement. In March 2004, the accounting advisory committee of the UK formulated and issued the interim guidelines on anti-money laundering for British accountants. In the executive summary of the "guidelines", it is made clear that all accountants practicing in the UK are subject to the provisions of "PCA2002", "MLR2003" and "anti-terrorism act 2000", and it is required that from March 1, 2004, certified public accountants and other accountants providing relevant businesses should pay attention to the provisions on the responsibilities and obligations of anti-money laundering in the relevant regulations.

The second part of the "guidance" made clear the "guidance" is suitable for the practice of England and wales CPA CPA, Ireland, Scotland, CPA, association of certified public accountants, management accountants association, public finance and accounting conference) "CCAB" members and anyone engaged in similar accountants. While most of the "guidelines" relate to the procedures that companies and individuals carrying out relevant business should follow, it is recommended that all accountants be aware of major money laundering offences, potential offences and reporting procedures to the national criminal intelligence centre. The third part of the "guidance", the "act", describes the relevant businesses to which "MLR2003" applies and extends the definition of previously relevant financial businesses, including, inter alia, the provision of accounting services through enterprises; The conduct of the person authorized to execute section 388 of the bankruptcy code of 1986 or section 3 of the Northern Ireland bankruptcy order of 1989; Providing tax advice through enterprises; Provision of audit services by an enterprise by a company auditor qualified to be appointed under section 25 of the companies act 1989 or section 28 of the companies order 1990; To provide services related to the establishment, operation or management of companies or trust funds through enterprises; Involving cash transactions of more than 15,000 euros. And clear in the article 27 of the related business scope include: operation and financing services, real estate agent, casino business, bankruptcy executor, tax services, to provide legal services business, including financial and real estate transactions, company and trust fund was set up, operation or management, deals with accept payment 15000 euros or more goods business and within the scope of duties involve individuals or enterprises bankruptcy services or transitional management could provide the company establishment, management, management service or provide accounting services. Customer secrets. Part viii of the guidelines states that reporting suspected money laundering transactions on the basis of knowledge, suspicion or reasonable grounds takes precedence over keeping customer secrets. "PCA2002" provides protection against the confidentiality obligation of information in violation of British law. These provisions apply to regulated industries and other non-regulated industries, and include voluntary declaration in addition to the fulfillment of reporting obligation. Part ix of the "guidelines" states that care should be taken not to disclose information to money launderers. The contents of the leakage include the internal declaration to the designated personnel, namely "MLRO". If the leakage may obstruct the investigation of the competent authority, it may also form a crime. Enterprises should be vigilant when transmitting suspected money laundering and declaration. Appendix iii of the guidelines makes it clear that the offence of disclosure is not only the disclosure of a reported suspected money laundering transaction report, but also the disclosure of any other information that may interfere with the investigation. Part x of the "guidance" clearly defines tax evasion as money laundering, including concealing income and misrepresenting costs. For pass-through taxes, common crimes usually involve some criminal intent or dishonesty. For indirect taxes, tariffs and consumption tax law article 167, 1979 listed some unexpected errors also belong to the criminal act, although usually can only be put on the practice of civil liability, if there is reasonable reason to know or suspect to this creation or tariffs and consumption tax official reveal information implied a crime at the same time, should also declare to "NCIS.

"MLR2003" requires enterprises to appoint a director to accept internal declaration, who is usually called the head of money laundering report. This is a priority for enterprises. The person designated as the head of money laundering report should have appropriate level of qualifications and experience. Individuals shall submit an internal report to "MLRO" on money laundering, which must then be considered by "MLRO" in accordance with the relevant information available to the organization. If MLRO deems that it knows or suspects money laundering, it shall file the matter with the NCIS. If in doubt, MLRO may seek legal advice, and if it decides not to report, it shall document the reasons. "MLRO" can delegate these tasks to other individuals, but it cannot absolve them. MLRO may be personally liable if it obtains money laundering reports but fails to report them to the NCIS. For enterprises, it is necessary to establish a set of when "MLRO" temporarily unable to perform the duties of alternative procedures, reasonable and timely to declare as far as possible, in this case delay declare to "NCIS is unacceptable, and the feasible solution for the nomination, or specify the appropriate agency" MLRO ", to review the effectiveness of the internal report, and decide whether should declare to "NCIS. Enterprises must establish and maintain appropriate internal procedures and ensure that all individuals are properly trained, and the persons responsible for money-laundering reporting are held accountable for fulfilling these requirements.

The "guidelines" were developed in the context of discussions with the government on how to interpret due legal privilege when accountants suspected that privileged information obtained might be related to money laundering. When personal encounter whether should report its believe should be seen as privileges and should be kept secret, the plight of the advice to "MLRO" consulting, and anonymous and detailed manner, to determine whether this matters to privilege projects, "MLRO" then before decided to take further action, should first determine whether the privileges apply, reach a conclusion reason also shall be recorded. "MLRO" shall remember that it may be obligated to file anonymously with "NCIS"; "MLRO" shall not contest this obligation by reason of its inability to know the identity of the person involved. Enterprises shall establish internal control procedures to ensure that they include appropriate measures to prevent and prevent money laundering and to amend existing procedures as necessary. It is difficult to provide guidance on specific procedures that are common, because the services provided by different enterprises will lead to different risks and influences. It is recommended that enterprises consider the following aspects: customer acceptance procedures, including identification and collection of customer information, such as the expected business form of customers, business operation mode and source of funds; at the same time, "MLRO" can make a reasonable judgment on whether to declare, and help increase the quality of declaration. Manage money and transactions through customer accounts, such as the identity and background of the customer, the purpose of the transaction and whether the source of funds is consistent with the destination; Advising and other services to clients who may be exploited by money launderers; the appropriateness of internal reporting procedures, the role of money laundering reporting principals, etc.

The European professional association's charter to support the identification of certified public accountants was signed on 27 July 1999 by a representative of the organization of the advisory board of accounting organizations. The charter requires companies to verify a customer's identity when handling customer funds, which is especially important for companies that hold customer funds in their own accounts or keep customer bank accounts. When dealing with customer funds, care should be taken to avoid transactions involving money laundering. Such services can be regarded as higher-than-normal risks. Therefore, a higher degree of understanding of customers and identification procedures is required. "NCIS" has been designed with a complete and simplified declaration form. These tables are created by NCIS on its own terms and have no legal basis. Standard forms and guidelines for reporting are available from the NCIS website as of March 1, 2004. The guidelines will include types of reports suitable for use with simplified forms, which are applicable not only to reports of low intelligence value to individuals, but also to consolidated reports that aggregate reports of low intelligence value. Some of the things that are worth reporting can be found in an audit or similar process and brought together for reporting. When the competent law enforcement authority finds that the declaration is of value in the investigation of the decision, the information is not available for other purposes under any circumstances.

The "guidance" also suggests that there is a conflict between the money laundering prevention act and civil law, and that companies may declare certain assets on suspicion of being criminal proceeds. In this case the victim of the original crime may be the true owner of the assets and have a civil claim. This asset may be funds traded through the client bank accounts of an accounting firm. If the accounting firm is aware that the asset is not rightfully owned by the client, there is a risk that the accounting firm may be regarded as the true owner of the mandatory trustee. If the accounting affairs have any indication that this may be the case, the possible mandatory trustee status shall be clearly reported to the "NCIS". If an accounting firm declares funds in respect of its client's bank account, and the client subsequently requests the removal of funds or payment by other means, a further declaration shall be made to the "NCIS". If "NCIS" refuses to agree to the transfer of funds and the funds are placed in lien, the accounting firm will inform the client of the reasons for refusing to complete the transaction and will not be subject to judicial action for disclosure, and the accounting firm may still have civil liability to the client. Even if "NCIS" agrees to the transfer of funds and the accounting firm complies with the "NCIS" recommendation, it will still find itself liable to the trust-manager to the true owner. However, if the accounting firm does not transfer funds due to the mandatory trust problem, it may face leakage liability. The situation of mandatory trust is very complicated, and it is best to seek legal advice when appropriate. Accounting firms and other businesses have additional reporting responsibilities in the face of reporting suspected money laundering to the "NCIS." For example, the submission of audit reports including financial reports; Report to the competent authority pursuant to article 620 of the statement of audit standards; Section 394 of the companies act of 1985 relating to the auditor's declaration of resignation, reporting on the conduct of directors within the period specified in the company directors' removal act of 1986, and reporting under section 218 of the bankruptcy act of 1986, and the duty of members of professional associations to report to members of the same organization. In some cases, it is not necessary to mention the contents of the declaration to "NCIS" in other reports.

Certain activities may be more easily involved in money-laundering than others. Depending on the credibility of the appearance, money launderers may also cheat and intentionally omit relevant facts to reveal to their accountants. Enterprises need to be particularly aware of the risks associated with the following types of services and types of customers: money laundering for customers or third parties; Used to devise arrangements to assist in money laundering; Direct money laundering by customers; And third parties using customers to launder money. To investigate suspected money laundering in an accounting firm, the accounting firm does not need to carry out investigations outside its area of expertise. In fact, doing so would involve a crime that constitutes a spill. MLRO will report to the NCIS with or without regard to the information available, and further investigation of possible money laundering should be left to law enforcement. An accountant employed by a firm shall be subject to the PCA2002 and MLR2003 codes as the entity of employment is within the industry scope of the PCA2002 and MLR2003 codes and shall use the guidelines provided by his employer and issued by the relevant competent authority or trading association. Accountants employed "outside the relevant business" are generally not subject to section 330 of PCA2002 and MLR2003 for non-reporting offences. However, it should be noted that it may still violate other parts of "PCA2002", in particular, it may violate the listed major crimes of money laundering, information leakage or obstruction of investigation. Therefore, you should be at least familiar with the former part of this guide. If the employer has appointed an "MLRO" or similar supervisor, the accountant should normally report the suspect to that officer. If for any reason it is impossible or inappropriate, it may be reported directly to the "NCIS".

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