《FATF会计师行业风险为本方法指引》综述

随着传统金融领域反洗钱监管力度的加大,洗钱风险开始日趋转向特定非金融机构。作为特定非金融机构之一的会计师行业,其反洗钱工作日益受到关注。因此,如何有效防范会计师行业洗钱风险成为今后我国反洗钱工作的一个重点。为此,本文对FATF《会计师行业风险文本方法指引》进行了研究。

A Summary of FATF:GUIDANCE FOR A RISK-BASED APPROACH ACCOUNTING PROFESSION

With the increase in anti-money laundering supervision in the traditional financial sector,the risk of money laundering has begun to shift to specific non-financial institxitions.Accounting Profession is one of the specific non-financial institutions,its anti-money laundering work has received increasing attention.Therefore,how to effectively prevent the risk of money laundering in the accounting profession has become a focus of China's anti-money laundering work in the future.To this end,this paper has studied the FATF:GUIDANCE FOR A RISKBASED APPROACH ACCOUNTING PROFESSION.