ICAEW发布会计业反洗钱监管风险展望报告

ICAEW发布会计业反洗钱监管风险展望报告

洗钱的后果是毁灭性的 — 它是有组织犯罪的温床，可能导致现代奴隶制、毒品走私、诈骗、腐败及恐怖主义。ICAEW在此背景下特别发布会计业反洗钱监管风险展望报告。

报告目的

全面的风险评估是理解企业所面临的洗钱（ML）与恐怖主义融资（TF）风险的关键。通过了解掌握会计部门面临的风险，英国政府、执法部门、专业监管部门及会计事务所本身能够协同合作，确保犯罪分子难以利用会计服务实施洗钱犯罪。

该报告列出了关键风险与危险信号，美国反对奴隶制组织（AASG）的考量也与会计行业相关。报告将定期更新，以反映英国国家风险评估结果及其他新出现的威胁与趋势。

报告的适用对象

该报告适用于审计师、破产执行人、会计师和税务顾问，对提供信托或公司服务的事务所同样适用。事务所需评估所提供的服务及客户种类，这样才能了解犯罪分子如何利用他们的服务隐藏犯罪收益，或利用其服务作出有利于洗钱和/或恐怖主义融资的安排。

ICAEW是英国最大的反洗钱会计专业监管机构。我们的策略是基于风险的机制提供强有力的反洗钱监管。我们的工作主要集中于那些最容易被用于洗钱的高危事务所。

我们对英国超过11000家事务所进行反洗钱监管，自2007年引入“反洗钱”监管以来，我们对企业进行的审查数量已经超过21000家。

The impact of money laundering

is devastating

The impact of money laundering is devastating – it enables serious organised crime such as modern slavery, drugs trafficking, fraud, corruption and terrorism.

WHAT IS THE PURPOSE OF THIS

DOCUMENT?

A comprehensive risk assessment is key to understanding the money laundering (ML) and terroristfinancing (TF) risks that a business is exposed to. By knowing and understanding the risks to which the accountancy sector is exposed, HM Government, law enforcement, and the professional body supervisors, as well as the accountancy firms themselves, can work together to ensure that criminals find it difficult to exploit accountancy services.

In this document, we have set out the key risks, and red-flag indicators, the AASG consider are relevant to the accountancy sector. We will update it on a regular basis, reflecting the UK’s National Risk Assessment and other emerging threats and trends.

WHO DOES IT APPLY TO?

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR17) require firms to take the appropriate steps to identify and assess the risk that they could be used for money laundering, including terrorist financing.

This guidance is for auditors, insolvency practitioners, external accountants and tax advisers, as well as firms providing trust or company services. Firms need to assess the services they provide and the types of client they have, to understand how criminals could use them to conceal the proceeds of a crime or use their services to create an arrangement that could facilitate money laundering and/or terrorist financing.

The firm’s written risk assessment will identify the areas of the business that are most at risk and this will enable the firm to focus resources on the areas of greatest risk. It is the responsibility of the firm’s senior management to approve and document the policies, controls and procedures that address and mitigate the risks. The firm must also provide training to staff on the risks and how the firm mitigates those risks (eg, through client due diligence procedures). To learn more information regarding the report or acquire the report, please click on 'Read more' at the bottom.

ICAEW is the largest accountancy professional body supervisor for anti-money laundering in the UK.

Our strategy is to provide robust anti-money laundering (AML) supervision through a risk-based regime.

We focus our efforts on firms where the risk that they will be used to enable money laundering is highest.

We supervise and monitor c.11.000firms for anti-money laundering activity. 21,000+the number of monitoring reviews we have carried out at firms since the introduction of AML supervision in 2007.

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