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ACCA重要考點介紹:什麽是Money laundering?

相信大家在備考ACCA時,都會遇到壹個比較有趣的考點,就是Money laundering,中文翻譯為洗黑錢,接下來,深空網就為大家深入講解這個考點內容。

01、什麽叫Money laundering?

有些錢款的來路不正,不是合法的,即為“黑錢”(dirty money)。把黑錢變成合法收入(clean money)的過程,就叫洗錢。

上個世紀美國黑手黨在芝加哥開了壹家投幣式洗衣店,每天晚上結算洗衣收入的時候,把贓款混入其中,這樣向稅務局申報納稅後就成了他們的合法收入,這就是“洗錢”壹詞來歷。

02、Money laundering三步驟

第壹步,Placement:對非法收入的安置。

也就是把非法收入與合法收入混合放在壹起。特別存在於現金大量流通的行業(cash-based business)。

而剛才說的投幣式洗衣店正是cash-based business的壹種,這種特殊的行業性質特別容易有洗黑錢的風險,因為裏面的任何壹臺洗衣機到底收了多少錢是不知道的。

第二步,Layering:分層。

transfer of money from place to place,通過復雜的交易隱藏非法收入,轉移財產。比較常見的就是將錢款轉移到海外。這樣就加大了追查的難度

第三步,Integration:整合。

經過壹系列分層轉移變成了看似合法的資金。最後將錢款通過投資等方式進入合法的經濟活動之中。

大家在考試中需要理解與背誦洗黑錢的三個步驟。當然真正在現實中,這三個步驟都是交織的。在世界各國洗錢都是壹個非常嚴重的刑事犯罪行為,各個事務所都應該實行相關的反洗錢程序,於是anti-Money laundering就來了

03、如何Anti-Money laundering

AML procedures which audit firm should have in place:

1.Appointment of a Money Laundering Reporting Officer (MLRO),who should have a suitable level of seniority and experience; usually this would be a senior partner in the audit firm

指定壹名位高權重的管理層作為洗錢報告官 (MLRO)

2.Conduct customer due diligence procedures. (KYC)Audit firms must establish the identity of clients using documents such as certificates of incorporation and passports, and should obtain information about business activities in order to gain an understanding of matters such as sources of income, and the rationale for business transactions

在客戶挑選上盡職調查,避免服務有黑歷史或者疑點的公司

3.Enhanced record keeping. Audit firm must ensure that it maintains records of client identification procedures, and of all transactions relevant to audit clients, for example, the receipt of cash for services performed.

在審計過程中註重記錄工作。

4.Communication and training. A training programme is essential, to ensure that individuals are aware of the relevant legislation and regulations regarding money laundering. Individuals should also be trained in the firm’s identification, record keeping and reporting policies.

針對職員加強相關知識的培訓,制定相關政策,如記錄政策、報告渠道等

各位學員還需要了解和掌握的是有關洗錢的罪行

04、Three categories of offence

(a)Laundering(直接參與洗錢罪)

being the offences of concealing,disguising,converting,transferring,or removing criminal property from the UK

(b)Failure to report(未報告罪)

針對的人群是壹般是會計師,比如會計師雖未參與洗錢,但明知道自己的老板在洗錢,沒有向National crime agency報告,此時便是failure to report。

(c)Tipping off(通風報信罪)

例如警察要去抓捕洗錢犯,結果審計師/會計師給他打電話,通風報信,安排其逃跑。這是比較明顯的通風報信罪。另外壹類需要註意的是,審計師在審計過程發現了洗錢行為,並在和罪犯交談的過程中讓罪犯發現審計師在調查他的洗錢行為,導致罪犯提前逃走,也被算作Tipping off。