ACRA updates “Anti-Money Laundering / Counter Financing of Terrorism Guidelines for Registered Filing Agents”

ACRA updates “Anti-Money Laundering / Counter Financing of Terrorism Guidelines for Registered Filing Agents” 会计和公司监管局更新《注册备案代理人反洗钱/反恐融资指南》

On 12 November 2018, the Accounting and Corporate Regulatory Authority (“ACRA”) released the updated “Anti-money Laundering/Counter Financing of Terrorism Guidelines for Registered Filing Agents” (“Guidelines”). 2018年11月12日,会计和公司监管局(“ACRA”)发布了最新的《注册备案代理人反洗钱/反恐融资指引》(“指引”)。

The Guidelines were first issued by ACRA on 8 June 2015 to help registered filing agents (“RFAs”) fulfil their obligations under the enhanced regulatory regime for corporate service providers, which was introduced in May 2015. A person who or which, in the course of his or its business, carries out on behalf of any other person (for example, a customer) any transaction with ACRA using the electronic transaction system is required to be registered as a filing agent under the Accounting and Corporate Regulatory Authority Act (“ACRA Act”). An RFA is required to comply with the legal obligations set out in the ACRA Act and the ACRA (Filing Agents and Qualified Individuals) Regulations 2015 and these include the requirements for the prevention of money laundering and terrorism financing. 该指南于2015年6月8日由ACRA首次发布,旨在帮助注册备案代理人(“RFA”)履行其在2015年5月引入的公司服务提供商强化监管制度下的义务。在其或其业务过程中,代表任何其他人(例如: 客户)使用电子交易系统与ACRA进行任何交易的人,必须根据《会计和公司监管局法》(“ACRA法案”)注册为备案代理人。RFA必须遵守ACRA法案和2015年ACRA(备案代理人和合格个人)条例中规定的法律义务,其中包括防止洗钱和恐怖主义融资的要求。

RFAs are required to exercise due diligence and conduct their business in such a manner as to guard against the facilitation of money laundering and the financing of terrorism and proliferation. The recently updated Guidelines aim to better guide RFAs in complying with their obligations in this regard. 要求备案代理人尽职尽责,开展业务的方式应防止为洗钱和资助恐怖主义及扩散提供便利。最近更新的准则旨在更好地指导备案代理人组织履行这方面的义务。

The key updates to the Guidelines include: 指引的主要更新包括:

  • Inclusion of information on the new mandatory training programme which comprises a prescribed Anti-Money Laundering/Counter Financing of Terrorism (“AML/CFT”) course and an AML/CFT Proficiency Test which apply to a RFA with effect from 15 November 2018; 新强制性培训计划包括规定的“反洗钱/反资助恐怖主义”(“AML/CFT”)课程,以及从2018年11月15日起适用于RFA的“AML/CFT”能力测试;
  • Update on how RFAs can file suspicious transaction reports electronically via STRO Online Notices and Reporting Platform (SONAR); 关于备案代理人如何通过STRO在线通知和报告平台(SONAR)以电子方式提交可疑交易报告的更新;
  • Update on ACRA’s expectation on when RFAs should request for notarised copies of identification documents from customers and beneficial owners to mitigate situations of higher risks such as where the customers are not residing in Singapore and/or are not able to produce original documents for verifications; 会计和公司监管局关于RFA何时应要求客户和受益所有人提供身份证明文件的公证副本以缓解更高风险的情况(如客户不在新加坡居住和/或无法出示原始文件进行验证)的最新预期;
  • Update of the Customer Acceptance Form set out in the Guidelines to improve consistency with the requirements of “Ethics Pronouncement 200 – ‘Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore’” issued by the Institute of Singapore Chartered Accountants (ISCA) and which are applicable to public accountants and accounting entities registered under the Accountants Act and regulated by ACRA. This is so that RFAs that are also Public Accountants may consider adopting the same form for use. 更新指南中规定的客户接受表,以提高与新加坡特许会计师协会发布的“道德宣言200——‘反洗钱和打击恐怖主义融资——新加坡专业会计师的要求和指南’要求的一致性”会计师(ISCA),适用于根据《会计师法》注册并受ACRA监管的公共会计师和会计实体。因此,同样是公共会计师的RFA可以考虑采用相同的表格。

Reference materials 参考资料

The updated Guidelines (version 2.3) published on 12 November 2018 is available on the ACRA website www.acra.gov.sg or by clicking here.  2018年11月12日发布的最新指南(2.3版)可在ACRA网站www.acra.gov.sg或点击此处查看。

Leave a Reply

Your email address will not be published.