相信大家在备考ACCA时,都会遇到一个比较有趣的考点,就是Money laundering,中文翻译为洗黑钱,接下来,会计网就为大家深入讲解这个考点内容。

  01、什么叫Money laundering?

  有些钱款的来路不正,不是合法的,即为“黑钱”(dirty money)。把黑钱变成合法收入(clean money)的过程,就叫洗钱。

  上个世纪美国黑手党在芝加哥开了一家投币式洗衣店,每天晚上结算洗衣收入的时候,把赃款混入其中,这样向税务局申报纳税后就成了他们的合法收入,这就是“洗钱”一词来历。

  02、Money laundering三步骤

  第一步,Placement:对非法收入的安置。

  也就是把非法收入与合法收入混合放在一起。特别存在于现金大量流通的行业(cash-based business)。

  而刚才说的投币式洗衣店正是cash-based business的一种,这种特殊的行业性质特别容易有洗黑钱的风险,因为里面的任何一台洗衣机到底收了多少钱是不知道的。

  第二步,Layering:分层。

  transfer of money from place to place,通过复杂的交易隐藏非法收入,转移财产。比较常见的就是将钱款转移到海外。这样就加大了追查的难度

  第三步,Integration:整合。

  经过一系列分层转移变成了看似合法的资金。最后将钱款通过投资等方式进入合法的经济活动之中。

  大家在考试中需要理解与背诵洗黑钱的三个步骤。当然真正在现实中,这三个步骤都是交织的。在世界各国洗钱都是一个非常严重的刑事犯罪行为,各个事务所都应该实行相关的反洗钱程序,于是anti-Money laundering就来了

  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

  指定一名位高权重的管理层作为洗钱报告官 (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

  在客户挑选上尽职调查,避免服务有黑历史或者疑点的公司

  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.

  在审计过程中注重记录工作。

  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.

  针对职员加强相关知识的培训,制定相关政策,如记录政策、报告渠道等

  各位学员还需要了解和掌握的是有关洗钱的罪行

  04、Three categories of offence

  (a)Laundering(直接参与洗钱罪)

  being the offences of concealing,disguising,converting,transferring,or removing criminal property from the UK

  (b)Failure to report(未报告罪)

  针对的人群是一般是会计师,比如会计师虽未参与洗钱,但明知道自己的老板在洗钱,没有向National crime agency报告,此时便是failure to report。

  (c)Tipping off(通风报信罪)

  例如警察要去抓捕洗钱犯,结果审计师/会计师给他打电话,通风报信,安排其逃跑。这是比较明显的通风报信罪。另外一类需要注意的是,审计师在审计过程发现了洗钱行为,并在和罪犯交谈的过程中让罪犯发现审计师在调查他的洗钱行为,导致罪犯提前逃走,也被算作Tipping off。

  来源:ACCA学习帮