Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
The terms used herein are defined as follows:
1. Certified public bookkeeper: an individual who has obtained a public bookkeeper certificate and practices as a certified public bookkeeper, as stipulated in Paragraph 1 of Article 2 of the Certified Public Bookkeepers Act;
2. Bookkeeping and tax return filing agent: an individual specified in Paragraph 1 of Article 35 of the Certified Public Bookkeepers Act;
3. High-risk countries or regions: countries or regions listed in Paragraph 2 of Article 11 of the Act;
4. Beneficial owner: a natural person who has the final ownership of or complete control over a customer, or who works as a high-ranking manager for a customer, or who directly or indirectly holds a stake of more than twenty-five percent in the capital of a corporation or association.