Regulations Governing Anti-Money Laundering and Counter-Terrorist Financing for Certified Public Bookkeepers and Bookkeeping and Tax Return Filing Agents
For those who are ranked as “high risk” in accordance with Paragraphs 2 and 3 of Article 4, a certified public bookkeeper or bookkeeping and tax return filing agent shall undertake customer due diligence measures of customer identity in accordance with the preceding article and shall also undertake enhanced customer due diligence measures in accordance with the following provisions:
1. Investigating the purpose of the transaction and acquisition of the funds;
2. Paying continuous attention to any of the circumstances that shall be reported, as specified in Article 10, during the continuance of the business relationship;
3. Examining whether the information obtained through customer identification is sufficient at least once a year during the continuance of the business relationship.
Performance of the enhanced customer due diligence measures, as set forth in the preceding paragraph, shall be recorded in writing.