Public- Consultation-on-the课件.docx

PUBLIC CONSULTATION ON THE DRAFT RISK-BASED APPROACH GUIDANCE FOR ACCOUNTANTS │ PAGE Draft Risk-Based Approach Guidance for Accountants PAGE 2 │ DRAFT RISK-BASED APPROACH GUIDANCE FOR ACCOUNTANTS Financial Action Task Force 1 February 2019 Public Consultation on the Draft Risk-Based Approach Guidance for Accountants TABLE OF CONTENT TOC \o "1-3" \h \z \u DRAFT RISK-BASED APPROACH GUIDANCE FOR ACCOUNTANTS 3 Table of acronyms 3 1. Section I - Introduction and key concepts 4 1.1. Background and context 4 1.2. Purpose of the Guidance 5 1.3. Target audience, status and content of the Guidance 5 1.4. Scope of the Guidance and key features of the accountancy profession 6 1.4.1. Terminology 6 1.4.2. Key features 7 1.4.3. Vulnerabilities of accounting services 8 1.5. FATF Recommendations applicable to accountants 9 1.6. Application of this Guidance 10 2. Section II – The RBA to AML/CFT 10 2.1. What is the risk-based approach? 10 2.2. The rationale for the new approach 10 2.3. Application of the risk-based approach 11 2.4. Challenges 12 2.5. Allocating responsibility under a RBA 15 2.6. Identifying ML/TF risk 15 2.7. Assessing ML/TF risk 16 2.8. Mitigating and managing ML/TF risk 16 2.9. Developing a common understanding of the RBA 17 3. Section III: Guidance for accountants on implementing a risk-based approach 18 3.1. Risk assessment 18 3.1.1. Country/Geographic risk 20 3.1.2. Client risk 21 3.1.3. Transaction/Service Risk 25 3.1.4. Variables that may impact on risk 27 3.1.5. Documentation of risk assessments 28 3.2. Risk mitigation 29 3.2.1. Initial and ongoing CDD (R.10 and 22) 29 3.2.2. Politically exposed persons (PEP) (R.12 and R.22) 33 3.2.3. Ongoing monitoring of clients and specified activities (R.10 and 22) 33 3.2.4. Suspicious activity/transaction reporting, tipping-off, internal controls and higher-risk countries (R.23) 34 4. Se