{"id":1227,"date":"2026-10-12T07:03:01","date_gmt":"2026-10-11T23:03:01","guid":{"rendered":"https:\/\/www.amlguidehk.com\/web\/cpa-tax-advisory-aml-complicity\/"},"modified":"2026-10-12T07:03:01","modified_gmt":"2026-10-11T23:03:01","slug":"cpa-tax-advisory-aml-complicity","status":"publish","type":"post","link":"https:\/\/www.amlguidehk.com\/web\/cpa-tax-advisory-aml-complicity\/","title":{"rendered":"\u3010\u7a05\u52d9\u8aee\u8a62\u9677\u9631\u3011\u6703\u8a08\u5e2b\u5982\u4f55\u907f\u514d\u7121\u610f\u4e2d\u6210\u70ba\u6d17\u9322\u5171\u72af\uff1fAFRC\u9ad8\u58d3\u4e0b\u7684\u5408\u898f\u9632\u7dda"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img width=\"768\" height=\"768\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-tax-advisory-aml-complicity.jpg\" alt=\"\u4e00\u540d\u9999\u6e2f\u57f7\u696d\u6703\u8a08\u5e2b\u5728\u9ad8\u7aef\u8fa6\u516c\u5ba4\u5167\u5be9\u95b1\u7a05\u52d9\u6587\u4ef6\uff0c\u907f\u514d\u5728\u7a05\u52d9\u8aee\u8a62\u4e2d\u7121\u610f\u6372\u5165\u6d17\u9322\u98a8\u96aa\u7684\u5408\u898f\u5834\u666f\u3002\" class=\"wp-image-1226\" srcset=\"https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-tax-advisory-aml-complicity.jpg 768w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-tax-advisory-aml-complicity-300x300.jpg 300w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-tax-advisory-aml-complicity-150x150.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n<h2>\u3010\u7a05\u52d9\u8aee\u8a62\u9677\u9631\u3011\u6703\u8a08\u5e2b\u5982\u4f55\u907f\u514d\u7121\u610f\u4e2d\u6210\u70ba\u6d17\u9322\u5171\u72af\uff1fAFRC\u9ad8\u58d3\u4e0b\u7684\u5408\u898f\u9632\u7dda<\/h2>\n<p>\u5728\u9999\u6e2f\uff0c\u57f7\u696d\u6703\u8a08\u5e2b (Certified Public Accountants, CPA) \u4e0d\u50c5\u662f\u4f01\u696d\u8ca1\u52d9\u7684\u5b88\u8b77\u8005\uff0c\u66f4\u662f\u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6 (Anti-Money Laundering and Counter-Terrorist Financing, AML\/CTF) \u9632\u7dda\u4e0a\u7684\u91cd\u8981\u4e00\u74b0\u3002\u96a8\u8457\u6703\u8a08\u53ca\u8ca1\u52d9\u532f\u5831\u5c40 (Accounting and Financial Reporting Council, AFRC) \u8207\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703 (Hong Kong Institute of Certified Public Accountants, HKICPA) \u5c0d\u300a\u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6\u689d\u4f8b\u300b\uff08\u7b2c615\u7ae0\uff09\uff08AMLO\uff09\u7684\u57f7\u6cd5\u529b\u5ea6\u6301\u7e8c\u5347\u7d1a\uff0c\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5728\u63d0\u4f9b\u7a05\u52d9\u8aee\u8a62\u670d\u52d9\u6642\uff0c\u6240\u9762\u81e8\u7684\u6d17\u9322\u98a8\u96aa\u6b63\u4ee5\u524d\u6240\u672a\u6709\u7684\u901f\u5ea6\u52a0\u5287\u3002\u5c24\u5176\u5728\u8907\u96dc\u7684\u7a05\u52d9\u898f\u5283\u4e2d\uff0c\u6703\u8a08\u5e2b\u82e5\u672a\u80fd\u5145\u5206\u8b58\u5225\u5ba2\u6236\u610f\u5716\uff0c\u6050\u5c07\u7121\u610f\u4e2d\u6dea\u70ba\u5354\u52a9\u6d17\u9322\u7684\u5171\u72af\uff0c\u9762\u81e8\u5de8\u984d\u7f70\u6b3e\u751a\u81f3\u5211\u4e8b\u8cac\u4efb\uff0c\u56b4\u91cd\u640d\u5bb3\u5c08\u696d\u8072\u8b7d\u3002<\/p>\n<hr \/>\n<h3>\u7f3a\u4e4f\u5c0d\u7a05\u52d9\u898f\u5283\u80cc\u5f8c\u300c\u8ca1\u5bcc\u4f86\u6e90\u300d\u7684\u6df1\u5ea6\u7a7f\u900f<\/h3>\n<p>\u8a31\u591a\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c08\u6ce8\u65bc\u70ba\u5ba2\u6236\u63d0\u4f9b\u6700\u512a\u5316\u7684\u7a05\u52d9\u7d50\u69cb\u5efa\u8b70\uff0c\u537b\u53ef\u80fd\u758f\u65bc\u5c0d\u5ba2\u6236\u300c\u8ca1\u5bcc\u4f86\u6e90\u300d(Source of Wealth, SOW) \u53ca\u300c\u8cc7\u91d1\u4f86\u6e90\u300d(Source of Funds, SOF) \u9032\u884c\u56b4\u8b39\u7684\u7a7f\u900f\u5f0f\u5be9\u67e5\u3002\u7576\u5ba2\u6236\u5c0b\u6c42\u8a2d\u7acb\u8907\u96dc\u7684\u8de8\u5883\u5be6\u9ad4\u6216\u4fe1\u8a17\u4ee5\u9054\u5230\u7a05\u52d9\u7c4c\u5283\u76ee\u7684\u6642\uff0c\u9019\u4e9b\u7d50\u69cb\u53ef\u80fd\u88ab\u7528\u65bc\u63a9\u98fe\u975e\u6cd5\u8cc7\u91d1\u7684\u771f\u5be6\u4f86\u6e90\u3002\u6703\u8a08\u5e2b\u82e5\u50c5\u57fa\u65bc\u7a05\u52d9\u6548\u7387\u8a55\u4f30\uff0c\u800c\u672a\u6df1\u5165\u6838\u5be6\u69cb\u6210\u8ca1\u5bcc\u6216\u8cc7\u91d1\u7684\u539f\u59cb\u5408\u6cd5\u6027\uff0c\u4fbf\u53ef\u80fd\u7121\u610f\u4e2d\u70ba\u6d17\u9322\u6d3b\u52d5\u63d0\u4f9b\u4e86\u300c\u5408\u6cd5\u300d\u7684\u5916\u8863\u3002<\/p>\n<h3>\u8907\u96dc\u8de8\u5883\u7d50\u69cb\u4e2d\u7684\u300c\u5be6\u76ca\u64c1\u6709\u4eba\u300d\u8b58\u5225\u6311\u6230<\/h3>\n<p>\u7a05\u52d9\u8aee\u8a62\u5f80\u5f80\u6d89\u53ca\u591a\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u5be6\u9ad4\u8a2d\u7acb\uff0c\u4f8b\u5982\u96e2\u5cb8\u516c\u53f8 (Offshore Companies) \u6216\u4fe1\u8a17 (Trusts)\u3002\u5728\u9019\u4e9b\u932f\u7d9c\u8907\u96dc\u7684\u5c64\u7d1a\u67b6\u69cb\u4e2d\uff0c\u8b58\u5225\u6700\u7d42\u300c\u5be6\u76ca\u64c1\u6709\u4eba\u300d(Beneficial Owner, BO) \u662f\u4e00\u9805\u8271\u9245\u4efb\u52d9\u3002\u6d17\u9322\u8005\u5e38\u5229\u7528\u591a\u5c64\u6b21\u7684\u80a1\u6b0a\u6216\u4fe1\u8a17\u5b89\u6392\u4f86\u6a21\u7cca\u8cc7\u91d1\u7684\u6700\u7d42\u63a7\u5236\u6b0a\uff0c\u4ee5\u9003\u907f\u76e3\u7ba1\u8ffd\u67e5\u3002\u82e5\u6703\u8a08\u5e2b\u5728\u7a05\u52d9\u898f\u5283\u4e2d\u672a\u80fd\u6709\u6548\u63ed\u793a\u771f\u6b63\u7684\u5be6\u76ca\u64c1\u6709\u4eba\uff0c\u5247\u53ef\u80fd\u5728\u7121\u5f62\u4e2d\u5354\u52a9\u5ba2\u6236\u96b1\u533f\u975e\u6cd5\u8cc7\u7522\uff0c\u69cb\u6210\u56b4\u91cd\u5408\u898f\u6f0f\u6d1e\u3002<\/p>\n<h3>\u300c\u5408\u7406\u5316\u300d\u4e0d\u5c0b\u5e38\u4ea4\u6613\u7684\u7a05\u52d9\u89e3\u91cb\u76f2\u9ede<\/h3>\n<p>\u5728\u7a05\u52d9\u8aee\u8a62\u904e\u7a0b\u4e2d\uff0c\u5ba2\u6236\u53ef\u80fd\u6703\u63d0\u51fa\u4e00\u4e9b\u5728\u5546\u696d\u908f\u8f2f\u4e0a\u770b\u4f3c\u4e0d\u5408\u7406\uff0c\u4f46\u537b\u80fd\u5e36\u4f86\u986f\u8457\u7a05\u52d9\u5229\u76ca\u7684\u4ea4\u6613\u5b89\u6392\u3002\u4f8b\u5982\uff0c\u4ee5\u6975\u4e0d\u5c0b\u5e38\u7684\u689d\u6b3e\u9032\u884c\u7684\u8cc7\u7522\u8f49\u8b93\u3001\u9ad8\u984d\u8cb8\u6b3e\u6216\u6295\u8cc7\u3002\u6703\u8a08\u5e2b\u82e5\u50c5\u5f9e\u7a05\u52d9\u89d2\u5ea6\u8a55\u4f30\u5176\u5408\u6cd5\u6027\uff0c\u4e26\u63a5\u53d7\u5ba2\u6236\u4ee5\u300c\u7a05\u52d9\u512a\u5316\u300d\u70ba\u7531\u5c0d\u9019\u4e9b\u4e0d\u5c0b\u5e38\u4ea4\u6613\u9032\u884c\u300c\u5408\u7406\u5316\u300d\u89e3\u91cb\uff0c\u800c\u5ffd\u7565\u4e86\u9019\u4e9b\u4ea4\u6613\u80cc\u5f8c\u53ef\u80fd\u96b1\u85cf\u7684\u6d17\u9322\u7d05\u65d7 (Money Laundering Red Flags)\uff0c\u4fbf\u6975\u6613\u9677\u5165\u7121\u610f\u4e32\u8b00\u6d17\u9322\u7684\u6ce5\u6cbc\u3002<\/p>\n<h3>\u5c0d\u300c\u5354\u52a9\u9003\u7a05\u300d\u8207\u300c\u6d17\u9322\u300d\u95dc\u4fc2\u7684\u8a8d\u77e5\u4e0d\u8db3<\/h3>\n<p>\u5728\u9999\u6e2f\u53ca\u5168\u7403\u7bc4\u570d\u5167\uff0c\u300c\u9003\u7a05\u300d(Tax Evasion) \u5df2\u88ab\u5ee3\u6cdb\u8a8d\u5b9a\u70ba\u6d17\u9322\u7684\u300c\u524d\u7f6e\u72af\u7f6a\u300d(Predicate Offense)\u3002\u9019\u610f\u5473\u8457\uff0c\u4efb\u4f55\u5354\u52a9\u5ba2\u6236\u9003\u7a05\u7684\u884c\u70ba\uff0c\u5373\u4f7f\u6703\u8a08\u5e2b\u672c\u8eab\u4e26\u7121\u76f4\u63a5\u53c3\u8207\u6d17\u9322\uff0c\u4e5f\u53ef\u80fd\u88ab\u8996\u70ba\u9593\u63a5\u5354\u52a9\u6d17\u9322\u6d3b\u52d5\u3002\u8a31\u591a\u6703\u8a08\u5e2b\u5c0d\u65bc\u7a05\u52d9\u5408\u898f\u8207\u53cd\u6d17\u9322\u5408\u898f\u4e4b\u9593\u7684\u7dca\u5bc6\u806f\u7e6b\u8a8d\u8b58\u4e0d\u8db3\uff0c\u672a\u80fd\u610f\u8b58\u5230\u5728\u7a05\u52d9\u8aee\u8a62\u4e2d\u63d0\u4f9b\u7684\u5efa\u8b70\uff0c\u4e00\u65e6\u88ab\u6feb\u7528\u4ee5\u96b1\u533f\u975e\u6cd5\u8cc7\u7522\uff0c\u4fbf\u53ef\u80fd\u76f4\u63a5\u89f8\u72af AMLO\uff0c\u9762\u81e8\u56b4\u5cfb\u7684\u6cd5\u5f8b\u5f8c\u679c\u3002<\/p>\n<hr \/>\n<h3>\u5be6\u6230 SOP \u8207\u5408\u898f\u5efa\u8b70\uff1a\u7bc9\u7262\u7a05\u52d9\u8aee\u8a62\u53cd\u6d17\u9322\u9632\u7dda<\/h3>\n<ul>\n<li><strong>\u64f4\u5c55\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (Enhanced Customer Due Diligence, ECDD) \u81f3\u7a05\u52d9\u8aee\u8a62\u7bc4\u7587\uff1a<\/strong> \u4e0d\u50c5\u8981\u9032\u884c\u57fa\u790e\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (Customer Due Diligence, CDD)\uff0c\u5c0d\u65bc\u6d89\u53ca\u8907\u96dc\u7a05\u52d9\u898f\u5283\u6216\u8de8\u5883\u7d50\u69cb\u7684\u5ba2\u6236\uff0c\u5fc5\u9808\u9032\u884c\u66f4\u6df1\u5c64\u6b21\u7684 ECDD\uff0c\u7279\u5225\u662f\u91dd\u5c0d\u5176\u8ca1\u5bcc\u4f86\u6e90 (SOW) \u548c\u8cc7\u91d1\u4f86\u6e90 (SOF) \u9032\u884c\u9a57\u8b49\uff0c\u78ba\u4fdd\u5176\u5408\u6cd5\u6027\u8207\u5408\u7406\u6027\u3002<\/li>\n<li><strong>\u5f37\u5316\u8de8\u5883\u5be6\u9ad4\u5be6\u76ca\u64c1\u6709\u4eba (Beneficial Owner, BO) \u7a7f\u900f\u80fd\u529b\uff1a<\/strong> \u63a1\u7528\u5c08\u696d\u5de5\u5177\u53ca\u67e5\u8a62\u591a\u65b9\u6578\u64da\u5eab\uff0c\u5fb9\u5e95\u7a7f\u900f\u8907\u96dc\u7684\u96e2\u5cb8\u516c\u53f8\u3001\u4fe1\u8a17\u53ca\u57fa\u91d1\u67b6\u69cb\uff0c\u8b58\u5225\u4e26\u6838\u5be6\u6700\u7d42\u7684\u5be6\u76ca\u64c1\u6709\u4eba\uff0c\u4e26\u6301\u7e8c\u76e3\u5bdf\u5176\u8b8a\u52d5\u3002<\/li>\n<li><strong>\u5efa\u7acb\u300c\u5546\u696d\u5408\u7406\u6027\u300d\u8207\u300c\u7a05\u52d9\u908f\u8f2f\u300d\u96d9\u91cd\u9a57\u8b49\u6a5f\u5236\uff1a<\/strong> \u5728\u5be9\u95b1\u4efb\u4f55\u7a05\u52d9\u898f\u5283\u5efa\u8b70\u6642\uff0c\u9664\u4e86\u8a55\u4f30\u5176\u7a05\u52d9\u6548\u76ca\u5916\uff0c\u66f4\u8981\u56b4\u683c\u5be9\u8996\u5176\u5546\u696d\u76ee\u7684\u3001\u4ea4\u6613\u689d\u6b3e\u53ca\u8cc7\u91d1\u6d41\u5411\u662f\u5426\u5177\u5099\u5145\u5206\u7684\u5546\u696d\u5408\u7406\u6027\u8207\u7d93\u6fdf\u5be6\u8cea\uff0c\u800c\u975e\u50c5\u70ba\u907f\u7a05\u800c\u8a2d\u8a08\u3002<\/li>\n<li><strong>\u5b9a\u671f\u9032\u884c AML \u5c08\u696d\u57f9\u8a13 (AML Professional Training) \u805a\u7126\u7a05\u52d9\u98a8\u96aa\uff1a<\/strong> \u91dd\u5c0d\u7a05\u52d9\u8aee\u8a62\u5718\u968a\uff0c\u5b9a\u671f\u8209\u8fa6\u5c08\u9580\u7684\u53cd\u6d17\u9322\u57f9\u8a13\uff0c\u5167\u5bb9\u61c9\u6db5\u84cb\u6700\u65b0\u7684\u6d17\u9322\u6a21\u5f0f\u3001\u570b\u969b\u7a05\u52d9\u900f\u660e\u5ea6\u8981\u6c42\u3001\u9003\u7a05\u8207\u6d17\u9322\u7684\u95dc\u806f\uff0c\u4ee5\u53ca\u5982\u4f55\u8b58\u5225\u7a05\u52d9\u898f\u5283\u4e2d\u7684\u6d17\u9322\u7d05\u65d7\u3002<\/li>\n<\/ul>\n<hr \/>\n<p>\u9762\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u6d17\u9322\u624b\u6cd5\u8207\u4e0d\u65b7\u6536\u7dca\u7684\u76e3\u7ba1\u74b0\u5883\uff0c\u55ae\u7d14\u4f9d\u8cf4\u4eba\u624b\u5be9\u67e5\u5df2\u96e3\u4ee5\u61c9\u5c0d\u6d77\u91cf\u7684\u6578\u64da\u8207\u591a\u8b8a\u7684\u98a8\u96aa\u3002\u4e2d\u5c0f\u578b\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 (Small and Medium-sized Practices, SMPs) \u5c24\u5176\u9700\u8981\u501f\u52a9\u79d1\u6280\u529b\u91cf\uff0c\u63d0\u5347\u5408\u898f\u6548\u7387\u8207\u7cbe\u6e96\u5ea6\u3002\u5f15\u5165\u5148\u9032\u7684 RegTech \u5de5\u5177\uff0c\u4f8b\u5982 <a href=\"https:\/\/www.amlguidehk.com\/web\/\" target=\"_blank\">Cloudian\u2122 AML Portal \u6253\u64ca\u6d17\u9322\u7cfb\u7d71<\/a>\uff0c\u80fd\u5920\u5be6\u73fe\u81ea\u52d5\u5316\u540d\u55ae\u7be9\u67e5\u3001\u5be6\u76ca\u64c1\u6709\u4eba\u7a7f\u900f\u5206\u6790\u3001\u53ef\u7591\u4ea4\u6613\u6a21\u5f0f\u8b58\u5225\uff0c\u4e26\u63d0\u4f9b\u6a19\u6e96\u5316\u7684\u96fb\u5b50\u5be9\u6838\u5e95\u7a3f\u5099\u5b58 (Audit Trail) \u529f\u80fd\u3002\u9019\u4e0d\u50c5\u80fd\u5927\u5e45\u6e1b\u8f15\u5408\u898f\u8ca0\u64d4\uff0c\u66f4\u80fd\u5728 AFRC \u6216 HKICPA 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