{"id":1265,"date":"2026-10-18T07:01:09","date_gmt":"2026-10-17T23:01:09","guid":{"rendered":"https:\/\/www.amlguidehk.com\/web\/cpa-str-tipping-off-compliance\/"},"modified":"2026-10-18T07:01:09","modified_gmt":"2026-10-17T23:01:09","slug":"cpa-str-tipping-off-compliance","status":"publish","type":"post","link":"https:\/\/www.amlguidehk.com\/web\/cpa-str-tipping-off-compliance\/","title":{"rendered":"\u3010\u6703\u8a08\u5e2b AML \u8b66\u793a\u3011\u53ef\u7591\u4ea4\u6613\u5831\u544a (STR) \u76f2\u9ede\uff1a\u9632\u6d29\u5bc6 (Tipping-off) \u9677\u9631\u8207\u5c08\u696d\u5448\u5831\u6307\u5357"},"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-str-tipping-off-compliance.jpg\" alt=\"\u9999\u6e2f\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5c08\u696d\u4eba\u54e1\u5be9\u95b1\u53ef\u7591\u4ea4\u6613\u5831\u544a (STR) \u53ca\u76f8\u95dc\u5408\u898f\u6587\u4ef6\uff0c\u9632\u7bc4\u6d29\u5bc6\u98a8\u96aa\u7684\u5834\u666f\" class=\"wp-image-1264\" srcset=\"https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-str-tipping-off-compliance.jpg 768w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-str-tipping-off-compliance-300x300.jpg 300w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/10\/cpa-str-tipping-off-compliance-150x150.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n<h2>\u56b4\u9632\u53ef\u7591\u4ea4\u6613\uff1a\u6703\u8a08\u5e2b\u5448\u5831\u8cac\u4efb\u8207\u300c\u6d29\u5bc6\u300d\u7d05\u7dda<\/h2>\n<p>\u5728\u9999\u6e2f\uff0c\u57f7\u696d\u6703\u8a08\u5e2b (Certified Public Accountants, CPA) \u4f5c\u70ba\u300a\u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6\u689d\u4f8b\u300b\uff08\u7b2c615\u7ae0\uff09(Anti-Money Laundering and Counter-Terrorist Financing Ordinance, AMLO) \u4e0b\u7684\u300c\u53d7\u898f\u7ba1\u76ee\u6a19\u884c\u696d\u300d(Reporting Entities)\uff0c\u80a9\u8ca0\u8457\u8b58\u5225\u4e26\u5448\u5831\u53ef\u7591\u4ea4\u6613\u5831\u544a (Suspicious Transaction Report, STR) \u7684\u6cd5\u5b9a\u91cd\u4efb\u3002\u6703\u8a08\u53ca\u8ca1\u52d9\u532f\u5831\u5c40 (Accounting and Financial Reporting Council, AFRC) \u53ca\u9999\u6e2f\u6703\u8a08\u5e2b\u516c\u6703 (Hong Kong Institute of Certified Public Accountants, HKICPA) \u6b63\u4e0d\u65b7\u52a0\u5f37\u5c0d\u884c\u696d\u7684\u76e3\u7ba1\u8207\u57f7\u6cd5\u529b\u5ea6\uff0c\u4efb\u4f55\u5c0d\u6d17\u9322\u98a8\u96aa\u7684\u758f\u5ffd\uff0c\u5c24\u5176\u662f\u5728\u5448\u5831 STR \u53ca\u9632\u7bc4\u300c\u6d29\u5bc6\u300d(Tipping-off) \u65b9\u9762\u7684\u5931\u8aa4\uff0c\u90fd\u53ef\u80fd\u5c0e\u81f4\u56b4\u91cd\u7684\u7d00\u5f8b\u8655\u5206\u3001\u5de8\u984d\u7f70\u6b3e\uff0c\u751a\u81f3\u5211\u4e8b\u6aa2\u63a7\uff0c\u56b4\u91cd\u640d\u5bb3\u5c08\u696d\u8072\u8b7d\u53ca\u57f7\u696d\u8cc7\u683c\u3002\u672c\u7bc7\u6df1\u5ea6\u5206\u6790\u5c07\u63ed\u793a\u6703\u8a08\u5e2b\u884c\u696d\u5728 STR \u5448\u5831\u548c\u9632\u6d29\u5bc6\u65b9\u9762\u7684\u5be6\u52d9\u76f2\u9ede\uff0c\u4e26\u63d0\u4f9b\u5be6\u7528\u7684\u5408\u898f\u6307\u5357\u3002<\/p>\n<hr \/>\n<h3>1. \u53ef\u7591\u5224\u65b7\u95be\u503c\u6a21\u7cca\u8207\u5448\u5831\u5ef6\u8aa4 (Ambiguous Suspicion Thresholds &#038; Reporting Delays)<\/h3>\n<p>\u8a31\u591a\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5728\u5224\u65b7\u4f55\u8b02\u300c\u53ef\u7591\u4ea4\u6613\u300d\u6642\uff0c\u5f80\u5f80\u7f3a\u4e4f\u6e05\u6670\u7684\u5167\u90e8\u6307\u5f15\uff0c\u6216\u904e\u65bc\u4f9d\u8cf4\u4e3b\u89c0\u5224\u65b7\u3002\u7576\u5ba2\u6236\u7684\u8cc7\u91d1\u6d41\u5411\u3001\u4ea4\u6613\u6a21\u5f0f\u6216\u5546\u696d\u908f\u8f2f\u51fa\u73fe\u7570\u5e38\u6642\uff0c\u672a\u80fd\u53ca\u6642\u5c07\u300c\u5408\u7406\u61f7\u7591\u300d(Reasonable Suspicion) \u63d0\u5347\u81f3\u5448\u5831\u5c64\u9762\u3002\u5ef6\u9072\u5448\u5831\u4e0d\u50c5\u53ef\u80fd\u932f\u5931\u6253\u64ca\u72af\u7f6a\u7684\u9ec3\u91d1\u6642\u9593\uff0c\u66f4\u6703\u4f7f\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u9762\u81e8\u672a\u5c65\u884c\u6cd5\u5b9a\u8cac\u4efb\u7684\u6307\u63a7\uff0c\u4e00\u65e6\u88ab\u767c\u73fe\uff0c\u5c07\u89f8\u72af AMLO \u689d\u4f8b\u3002<\/p>\n<h3>2. \u7121\u610f\u6d29\u5bc6 (Tipping-off) \u7684\u96b1\u85cf\u9677\u9631<\/h3>\n<p>\u300c\u6d29\u5bc6\u300d(Tipping-off) \u662f\u6307\u5728\u77e5\u6089\u6216\u61f7\u7591\u6709 STR \u5df2\u5448\u5831\u6216\u6b63\u88ab\u8003\u616e\u5448\u5831\u6642\uff0c\u5411\u76f8\u95dc\u4eba\u58eb\uff08\u5305\u62ec\u5ba2\u6236\u6216\u7b2c\u4e09\u65b9\uff09\u62ab\u9732\u4efb\u4f55\u53ef\u80fd\u640d\u5bb3\u8abf\u67e5\u7684\u4fe1\u606f\uff0c\u6b64\u4e43\u56b4\u91cd\u7684\u5211\u4e8b\u7f6a\u884c\u3002\u6703\u8a08\u5e2b\u5728\u8207\u5ba2\u6236\u6e9d\u901a\u6642\uff0c\u5373\u4f7f\u662f\u7121\u610f\u9593\u8868\u9054\u5c0d\u8cc7\u91d1\u4f86\u6e90\u7684\u904e\u5ea6\u63a2\u7a76\u3001\u6697\u793a\u5c07\u5411\u57f7\u6cd5\u6a5f\u69cb\u532f\u5831\uff0c\u6216\u5728\u4f8b\u884c\u67e5\u8a62\u4e2d\u5c55\u73fe\u7570\u5e38\u95dc\u6ce8\uff0c\u90fd\u53ef\u80fd\u88ab\u8996\u70ba\u6d29\u5bc6\uff0c\u9020\u6210\u7121\u6cd5\u633d\u56de\u7684\u5f8c\u679c\u3002\u7279\u5225\u662f\u4e2d\u5c0f\u578b\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 (Small and Medium Practices, SMPs)\uff0c\u8cc7\u6e90\u6709\u9650\uff0c\u66f4\u6613\u56e0\u7f3a\u4e4f\u5c08\u696d\u8a13\u7df4\u800c\u8aa4\u89f8\u96f7\u5340\u3002<\/p>\n<h3>3. \u5167\u90e8\u5448\u5831\u6a5f\u5236\u7f3a\u5931\u8207\u8cac\u4efb\u4e0d\u6e05\u6670 (Lack of Internal Reporting Mechanisms &#038; Unclear Responsibilities)<\/h3>\n<p>\u6709\u6548\u7684\u5167\u90e8\u63a7\u5236\u662f\u8b58\u5225\u548c\u5448\u5831 STR \u7684\u95dc\u9375\u3002\u7136\u800c\uff0c\u4e0d\u5c11\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff0c\u5c24\u5176\u662f SMPs\uff0c\u7f3a\u4e4f\u4e00\u5957\u6e05\u6670\u3001\u5177\u9ad4\u3001\u53ef\u64cd\u4f5c\u7684\u5167\u90e8\u53ef\u7591\u4ea4\u6613\u5448\u5831\u6d41\u7a0b\u3002\u5f9e\u524d\u7dda\u54e1\u5de5\u8b58\u5225\u53ef\u7591\u9ede\u3001\u9010\u7d1a\u4e0a\u5831\u81f3\u5408\u898f\u4e3b\u4efb (Compliance Officer) \u6216\u6d17\u9322\u5831\u544a\u4e3b\u4efb (Money Laundering Reporting Officer, MLRO)\uff0c\u76f4\u81f3\u5411\u806f\u5408\u8ca1\u5bcc\u60c5\u5831\u7d44 (Joint Financial Intelligence Unit, JFIU) \u5448\u5831\uff0c\u6574\u500b\u93c8\u689d\u53ef\u80fd\u5b58\u5728\u65b7\u88c2\u6216\u8cac\u4efb\u4e0d\u6e05\uff0c\u5c0e\u81f4\u53ef\u7591\u4ea4\u6613\u88ab\u300c\u64f1\u7f6e\u300d\u6216\u300c\u907a\u6f0f\u300d\u3002<\/p>\n<h3>4. \u5c0d\u300c\u8cc7\u91d1\u4f86\u6e90\u300d\u8207\u300c\u8ca1\u5bcc\u4f86\u6e90\u300d\u6df1\u5c64\u6b21\u8ffd\u6eaf\u4e0d\u8db3 (Insufficient Deep Tracing of Source of Funds and Source of Wealth)<\/h3>\n<p>\u5118\u7ba1\u6703\u8a08\u5e2b\u5728\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (Customer Due Diligence, CDD) \u4e2d\u6703\u67e5\u8a62\u8cc7\u91d1\u4f86\u6e90 (Source of Funds, SOF) \u548c\u8ca1\u5bcc\u4f86\u6e90 (Source of Wealth, SOW)\uff0c\u4f46\u5728\u767c\u73fe\u53ef\u7591\u8de1\u8c61\u5f8c\uff0c\u80fd\u5426\u9032\u884c\u8db3\u5920\u6df1\u5165\u7684\u8ffd\u6eaf\uff0c\u4ee5\u5224\u65b7\u5176\u5408\u7406\u6027\uff0c\u662f\u95dc\u9375\u6240\u5728\u3002\u82e5\u50c5\u63a5\u53d7\u8868\u9762\u89e3\u91cb\uff0c\u672a\u80fd\u7a7f\u900f\u8907\u96dc\u7684\u4ea4\u6613\u7d50\u69cb\u6216\u95dc\u806f\u65b9\u95dc\u4fc2\uff0c\u4fbf\u53ef\u80fd\u932f\u904e\u6d17\u9322\u6d3b\u52d5\u7684\u7d05\u65d7\uff0c\u5c0e\u81f4\u672a\u80fd\u53ca\u6642\u5448\u5831 STR\u3002<\/p>\n<hr \/>\n<h2>\u5be6\u6230 SOP \u8207\u5408\u898f\u9632\u7dda\u5efa\u8b70<\/h2>\n<ul>\n<li><strong>\u5efa\u7acb\u6e05\u6670\u5167\u90e8\u5448\u5831\u8def\u5f91\u8207\u57f9\u8a13\uff1a<\/strong> \u4e8b\u52d9\u6240\u61c9\u5236\u5b9a\u8a73\u7d30\u7684 AML \u653f\u7b56\u624b\u518a\uff0c\u660e\u78ba\u8b58\u5225\u53ef\u7591\u4ea4\u6613\u7684\u7d05\u65d7\u6307\u6a19\uff0c\u4e26\u5efa\u7acb\u5f9e\u57fa\u5c64\u54e1\u5de5\u5230 MLRO \u7684\u5448\u5831\u8def\u5f91\u3002\u5b9a\u671f\u5c0d\u5168\u9ad4\u54e1\u5de5\u9032\u884c\u5c08\u696d\u57f9\u8a13\uff0c\u5f37\u8abf STR \u5448\u5831\u6d41\u7a0b\u53ca\u6d29\u5bc6\u689d\u6b3e\u7684\u56b4\u91cd\u6027\u3002<\/li>\n<li><strong>\u5be6\u65bd\u300c\u56db\u773c\u539f\u5247\u300d\u8986\u6838\u53ef\u7591\u4ea4\u6613\uff1a<\/strong> \u5c0d\u65bc\u4efb\u4f55\u6f5b\u5728\u7684\u53ef\u7591\u4ea4\u6613\uff0c\u61c9\u5be6\u65bd\u300c\u56db\u773c\u539f\u5247\u300d(Four-Eyes Principle)\uff0c\u7531\u81f3\u5c11\u5169\u540d\u5177\u5099 AML \u77e5\u8b58\u7684\u5c08\u696d\u4eba\u54e1\u7368\u7acb\u5be9\u6838\uff0c\u4ee5\u78ba\u4fdd\u5224\u65b7\u7684\u5ba2\u89c0\u6027\u548c\u5168\u9762\u6027\uff0c\u907f\u514d\u55ae\u4e00\u5224\u65b7\u7684\u76f2\u9ede\u3002<\/li>\n<li><strong>\u56b4\u683c\u9075\u5b88\u4fdd\u5bc6\u7fa9\u52d9\u8207\u300c\u4e0d\u4f5c\u8072\u300d\u6307\u5f15\uff1a<\/strong> \u544a\u77e5\u6240\u6709\u54e1\u5de5\uff0c\u5728\u4efb\u4f55\u60c5\u6cc1\u4e0b\uff0c\u5747\u4e0d\u5f97\u5411\u5ba2\u6236\u6216\u7b2c\u4e09\u65b9\u62ab\u9732\u5df2\u5448\u5831\u6216\u5c07\u5448\u5831 STR \u7684\u4fe1\u606f\u3002\u5728\u8207\u5ba2\u6236\u6e9d\u901a\u6642\uff0c\u61c9\u907f\u514d\u4f7f\u7528\u53ef\u80fd\u6697\u793a\u61f7\u7591\u5176\u8cc7\u91d1\u5408\u6cd5\u6027\u7684\u8a5e\u8a9e\u6216\u63d0\u554f\u65b9\u5f0f\u3002<\/li>\n<li><strong>\u5b9a\u671f\u6aa2\u8996\u53ca\u66f4\u65b0\u98a8\u96aa\u8a55\u4f30\u6846\u67b6\uff1a<\/strong> \u4e8b\u52d9\u6240\u61c9\u6839\u64da AFRC \u53ca JFIU \u767c\u5e03\u7684\u6700\u65b0\u6307\u5f15\u548c\u6d17\u9322\u8da8\u52e2\uff0c\u5b9a\u671f\u6aa2\u8996\u53ca\u66f4\u65b0\u5ba2\u6236\u98a8\u96aa\u8a55\u4f30\u6846\u67b6\uff0c\u7279\u5225\u95dc\u6ce8\u9ad8\u98a8\u96aa\u5ba2\u6236\u3001\u8907\u96dc\u4ea4\u6613\u7d50\u69cb\u53ca\u65b0\u8208\u6d17\u9322\u624b\u6cd5\uff0c\u78ba\u4fdd\u5167\u90e8\u63a7\u5236\u63aa\u65bd\u8207\u6642\u4ff1\u9032\u3002<\/li>\n<\/ul>\n<p>\u9762\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u6d17\u9322\u624b\u6cd5\u8207\u56b4\u5cfb\u7684\u76e3\u7ba1\u74b0\u5883\uff0c\u55ae\u9760\u4eba\u624b\u5be9\u67e5\u8207\u7d93\u9a57\u5224\u65b7\u5df2\u529b\u4e0d\u5f9e\u5fc3\u3002\u57f7\u696d\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u61c9\u7a4d\u6975\u5f15\u5165\u5148\u9032\u7684\u76e3\u7ba1\u79d1\u6280 (RegTech) \u5de5\u5177\uff0c\u4f8b\u5982 <strong>Cloudian\u2122 AML Portal \u6253\u64ca\u6d17\u9322\u7cfb\u7d71<\/strong>\u3002\u8a72\u7cfb\u7d71\u80fd\u81ea\u52d5\u5316\u57f7\u884c\u5ba2\u6236\u8eab\u4efd\u9a57\u8b49\u3001\u5be6\u76ca\u64c1\u6709\u4eba (Beneficial Owner, BO) \u7a7f\u900f\u5f0f\u5be9\u67e5\u3001\u5be6\u6642\u5236\u88c1\u540d\u55ae\u7be9\u67e5\uff0c\u4e26\u63d0\u4f9b\u5f37\u5927\u7684\u4ea4\u6613\u76e3\u6e2c\u529f\u80fd\uff0c\u8f14\u52a9\u8b58\u5225\u53ef\u7591\u6a21\u5f0f\u3002\u6b64\u5916\uff0c\u5176\u96fb\u5b50\u5be9\u6838\u5e95\u7a3f\u5099\u5b58 (Electronic Audit Trail) 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