我國會計師洗錢防制法規範與實務應用之探討

Abstract

隨著洗錢防制對於金融市場的安定及信用之重要性漸增，包含會計師在內的指定非金融業從業人員在洗錢防制系統中的重要性日漸受到重視，我國會計師於民國106年納入洗錢防制法規範義務主體，然遵循範圍限縮於FATF定義具有高洗錢風險的指定業務，其中並不含最主要的審計業務。因而近年內在FATF的報告及各國專業機構發表的期刊論文中，經常針對是否應將審計業務擴增至指定業務提出討論，本研究之主要目的即為研究我國會計師在現行法規範下實務應用之情形，並進一步探討將義務範圍擴張至審計業務的可行性。\n本文梳理了會計師納入洗錢防制義務主體的歷史源起，用以瞭解會計師於洗錢防制的定位及功能，再透過分析比較指標性國際組織及各國現行洗錢防制法規範，探究我國在現行法規範上是否存在進一步擴張義務範圍的空間，並分兩面向訪談會計師及受查者之實務從業人員，瞭解現行法規範與實務遵循上之落差及對於會計師擴張指定業務的看法。\n文末，本文根據文獻分析及訪查結果彙總現行會計師實務在因應洗錢防制法規範上的問題並提出建議，說明將審計業務納入義務範圍的可行性，並希望研擬出未來法規範可供調整的方向，使我國會計師在因應洗錢防制法規範時能順利磨合，並在兼顧成本效益的範圍內將功效發揮最大化。

Since Anti-money laundering (AML) has become more critical to the security and credit capacity of the financial sector for all industries, the designated non-financial business and professions （DNFBPs） are playing a more criticalt role. The AML laws and regulations now include certificated Public Accountants (CPAs) in Taiwan as part of obligation entities in 2017. The scope of compliance is only limited to specific high-risk activities which are defined by FATF, and it does not include the CPA’s main business - auditing. Whether auditing should be considered as a subject to perform AML procedures has been discussed in FATF reports and studies issued by professional institutes across countries recently. The main purpose of this study is to research the situation of the AML laws and regulations and their practices in Taiwan and then to seek the feasibility of expanding the scope of AML obligations to auditing.\nThis study has sorted out the historical origins of the development of CPA’s role in the AML system for investigating their position and function. Furthermore, it aims to find the possibilities for further expansion in the scope of AML obligation through a comparative analysis of the AML laws and regulations of leading international organizations and countries. In addition, this study conducted in-depth interviews with two aspects of objects - CPAs and auditee to understand the gap between practices and AML compliance, and their opinions about the expansion of the scope of AML obligation.\nFinally, this study presents findings and recommendations regarding AML compliance in Taiwan. It explains the need and feasibility of including auditing in the AML scope based on the results of the comparative analysis and interview. This study concludes by proposing a direction of amendment to the current AML laws and regulations in future for making CPAs addressing provisions more smoothly, and maximizing their effectiveness in a cost-effective way.