When a certified public bookkeeper or bookkeeping and tax return filing agent prepares for or conducts any of the transactions designated in Subparagraph 5 of Paragraph 3 of Article 5 of the Act for a customer, the firm for which the certified public bookkeeper or bookkeeping and tax return filing agent works shall take the following internal control measures based on the applicable money laundering and terrorist financing risk and the scale of business:
1. Internal control measures for anti-money laundering and counter-terrorist financing are established, and a report on evaluation of money laundering and terrorist financing risks is prepared and updated every two years in accordance with Subparagraph 4 of Paragraph 1 of Article 6 of the Act.
2. Implementation of the Regulations is supervised by the principal or the designated management officer.
3. Entrusted matters in any suspicious money laundering and terrorist financing transaction that has been reported in accordance with Paragraphs 3 and 4 of Article 6, Article 10 and the preceding article shall require enhanced supervision.
4. When certified public bookkeepers, bookkeeping and tax return filing agents or other personnel engaging in relevant business are selected, their personalities and professional abilities and whether they have a conflict of interests regarding their duties for anti-money laundering and counter-terrorist financing shall be taken into account.
5. A training program for anti-money laundering and counter-terrorist financing is organized for certified public bookkeepers, bookkeeping and tax return filing agents and other personnel. The latest regulations concerning anti-money laundering and counter-terrorist financing are provided for all personnel of the firm.
6. Self-review or internal audit is conducted and is recorded in writing.
The report on risk evaluation mentioned in Subparagraph 1 of the preceding paragraph shall include customers, countries or areas, service and payment channels, and other items to be evaluated.