When doubting the veracity or adequacy of the obtained identification information of a customer.Ī certified public bookkeeper or bookkeeping and tax return filing agent shall undertake customer due diligence measures of customer identity in the following manners and use other information to undertake customer due diligence measures of customer identity:ġ. When being aware of any transaction of a customer suspected to be involved in money laundering or terrorist financing orģ. Establishing business relations with any customer Ģ.
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Beneficial owner: a natural person who has the final ownership of or complete control over a customer, or who works as a high-ranking manager for a customer, or who directly or indirectly holds a stake of more than twenty-five percent in the capital of a corporation or association.Ī certified public bookkeeper or bookkeeping and tax return filing agent shall, in any of the following conditions, evaluate the money laundering and terrorist financing risk of the customer and undertake customer due diligence measures of the customer in a risk-based approach:ġ. Preparing: refers to the execution of preparatory tasks before a transaction Ħ. Business relationship: a public bookkeeper certificate or bookkeeping and tax return filing agent prepares for or carries out any of the transactions in the items under Subparagraph 5, Paragraph 3, Article 5 of the Act ĥ. High-risk countries or regions: countries or regions listed in Paragraph 2 of Article 11 of the Act Ĥ. Bookkeeping and tax return filing agent: an individual specified in Paragraph 1 of Article 35 of the Certified Public Bookkeepers Act, and who prepares for or carries out any of the transactions in the items under Subparagraph 5, Paragraph 3, Article 5 of the Act ģ. Certified public bookkeeper: an individual who has obtained a public bookkeeper certificate and practices as a certified public bookkeeper as stipulated in Paragraph 1 of Article 2 of the Certified Public Bookkeepers Act, and who prepares for or carries out any of the transactions in the items under Subparagraph 5, Paragraph 3, Article 5 of the Act Ģ. The terms used herein are defined as follows:ġ.