在ACCA考試中,有一個比較有趣的知識點值得考生關(guān)注的,它就是“Money laundering”,下面會計網(wǎng)就跟大家詳細(xì)介紹這個考點內(nèi)容。
01、什么叫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(jì)美國黑手黨在芝加哥開了一家投幣式洗衣店,每天晚上結(jié)算洗衣收入的時候,把贓款混入其中,這樣向稅務(wù)局申報納稅后就成了他們的合法收入,這就是“洗錢”一詞來歷。
02、Money laundering三步驟
第一步,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一起。特別存在于現(xiàn)金大量流通的行業(yè)(cash-based business)。
而剛才說的投幣式洗衣店正是cash-based business的一種,這種特殊的行業(yè)性質(zhì)特別容易有洗黑錢的風(fēng)險,因為里面的任何一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(fù)雜的交易隱藏非法收入,轉(zhuǎn)移財產(chǎn)。比較常見的就是將錢款轉(zhuǎn)移到海外。這樣就加大了追查的難度
第三步,Integration:整合。
經(jīng)過一系列分層轉(zhuǎn)移變成了看似合法的資金。最后將錢款通過投資等方式進入合法的經(jīng)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(dāng)然真正在現(xiàn)實中,這三個步驟都是交織的。在世界各國洗錢都是一個非常嚴(yán)重的刑事犯罪行為,各個事務(wù)所都應(yīng)該實行相關(guān)的反洗錢程序,于是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
指定一名位高權(quán)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(diào)查,避免服務(wù)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.
在審計過程中注重記錄工作。
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(guān)知識的培訓(xùn),制定相關(guān)政策,如記錄政策、報告渠道等
各位學(xué)員還需要了解和掌握的是有關(guān)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)
針對的人群是一般是會計師,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(fēng)報信罪)
例如警察要去抓捕洗錢犯,結(jié)果審計師/會計師給他打電話,通風(fēng)報信,安排其逃跑。這是比較明顯的通風(fēng)報信罪。另外一類需要注意的是,審計師在審計過程發(fā)現(xiàn)了洗錢行為,并在和罪犯交談的過程中讓罪犯發(fā)現(xiàn)審計師在調(diào)查他的洗錢行為,導(dǎo)致罪犯提前逃走,也被算作Tipping off。
來源:ACCA學(xué)習(xí)幫