{"id":1387,"date":"2026-11-11T07:01:37","date_gmt":"2026-11-10T23:01:37","guid":{"rendered":"https:\/\/www.amlguidehk.com\/web\/cpa-jifu-str-tipping-off-risk\/"},"modified":"2026-11-11T07:01:37","modified_gmt":"2026-11-10T23:01:37","slug":"cpa-jifu-str-tipping-off-risk","status":"publish","type":"post","link":"https:\/\/www.amlguidehk.com\/web\/cpa-jifu-str-tipping-off-risk\/","title":{"rendered":"\u3010\u6703\u8a08\u5e2bAML\u751f\u6b7b\u7dda\u3011JFIU\u53ef\u7591\u4ea4\u6613\u5448\u5831\u8207\u300c\u6d29\u5bc6\u300d\u7d05\u7dda\u7684\u5c08\u696d\u8b66\u793a\uff1aAFRC\u9ad8\u58d3\u4e0b\u7684\u724c\u7167\u81ea\u4fdd\u7b56\u7565"},"content":{"rendered":"
\"\u9999\u6e2f\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5408\u898f\u7e3d\u76e3\u5be9\u95b1\u53ef\u7591\u4ea4\u6613\u5831\u544a\uff08STR\uff09\u6587\u4ef6\uff0c\u8b66\u60d5\u6253\u64ca\u6d17\u9322\uff08AML\uff09\u6d29\u5bc6\u689d\u6b3e\u98a8\u96aa\u3002\"<\/figure>\n

\u4f5c\u70ba\u300a\u9999\u6e2f\u5408\u898f\u6307\u5357\u300b\u7684\u8cc7\u6df1\u53cd\u6d17\u9322\u5408\u898f\u7e3d\u76e3\u517c\u4e3b\u7de8\uff0c\u6211\u5fc5\u9808\u56b4\u6b63\u6307\u51fa\uff0c\u9999\u6e2f\u57f7\u696d\u6703\u8a08\u5e2b (Certified Public Accountants, CPA) \u5728\u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6 (Anti-Money Laundering and Counter-Financing of Terrorism, AML\/CFT) \u7684\u524d\u7dda\u89d2\u8272\u65e5\u76ca\u91cd\u8981\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\u76e3\u7ba1\u57f7\u6cd5\u529b\u5ea6\uff0c\u5c0d\u672a\u80fd\u5c65\u884c\u8077\u8cac\u7684\u6703\u8a08\u5e2b\u65bd\u4ee5\u56b4\u53b2\u8655\u5206\u3002\u5176\u4e2d\uff0c\u767c\u73fe\u5ba2\u6236\u53ef\u7591\u4ea4\u6613\u6642\u7684\u806f\u5408\u8ca1\u5bcc\u60c5\u5831\u7d44 (Joint Financial Intelligence Unit, JFIU) \u5448\u5831\u7fa9\u52d9<\/strong>\uff0c\u4ee5\u53ca\u56b4\u683c\u9075\u5b88\u300c\u6d29\u5bc6\u300d\u689d\u6b3e (Tipping-off Provision)<\/strong>\uff0c\u66f4\u662f\u95dc\u4e4e\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u724c\u7167\u5b58\u7e8c\u7684\u300c\u751f\u6b7b\u7dda\u300d\u3002\u7a0d\u6709\u4e0d\u614e\uff0c\u4e0d\u50c5\u9762\u81e8\u5de8\u984d\u7f70\u6b3e\uff0c\u66f4\u53ef\u80fd\u5c0e\u81f4\u5c08\u696d\u8cc7\u683c\u88ab\u540a\u92b7\u751a\u81f3\u5211\u4e8b\u6aa2\u63a7\u3002<\/p>\n

\n

\u6838\u5fc3\u76f2\u9ede\u8207\u6f5b\u5728\u9055\u898f\u64cd\u4f5c<\/h2>\n

\u8aa4\u5224\u300c\u53ef\u7591\u300d\u9580\u6abb\uff0c\u5ef6\u8aa4\u5448\u5831\u6642\u6a5f<\/h3>\n

\u8a31\u591a\u6703\u8a08\u5e2b\u5728\u5224\u65b7\u4ea4\u6613\u662f\u5426\u300c\u53ef\u7591\u300d\u6642\u904e\u65bc\u8b39\u614e\uff0c\u50be\u5411\u65bc\u5c0b\u6c42\u7d55\u5c0d\u78ba\u947f\u7684\u8b49\u64da\uff0c\u800c\u975e\u57fa\u65bc\u5408\u7406\u61f7\u7591 (Reasonable Suspicion)\u3002\u7136\u800c\uff0c\u300a\u6253\u64ca\u6d17\u9322\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6\u689d\u4f8b\u300b\uff08\u7b2c615\u7ae0\uff09\u660e\u78ba\u8981\u6c42\uff0c\u4e00\u65e6\u7522\u751f\u5408\u7406\u61f7\u7591\uff0c\u4fbf\u61c9\u7acb\u5373\u5448\u5831\u3002\u5ef6\u8aa4\u5448\u5831\u6216\u56e0\u300c\u8b49\u64da\u4e0d\u8db3\u300d\u800c\u9078\u64c7\u4e0d\u5831\uff0c\u672c\u8eab\u5c31\u662f\u56b4\u91cd\u7684\u5408\u898f\u5931\u8aa4\uff0c\u932f\u5931\u4e86\u622a\u65b7\u6d17\u9322\u6d3b\u52d5\u7684\u95dc\u9375\u6642\u6a5f\uff0c\u4ea6\u53ef\u80fd\u88ab\u8996\u70ba\u7e31\u5bb9\u6216\u5354\u52a9\u72af\u7f6a\u3002<\/p>\n

\u5ffd\u7565\u300c\u6d29\u5bc6\u300d\u689d\u6b3e\uff0c\u7121\u610f\u4e2d\u89f8\u72af\u6cd5\u7db2<\/h3>\n

\u9019\u662f\u6700\u81f4\u547d\u7684\u9677\u9631\u3002\u6839\u64da\u7b2c615\u7ae0\u7b2c25A\u689d\u300c\u6d29\u5bc6\u300d\u689d\u6b3e\uff0c\u4efb\u4f55\u4eba\u660e\u77e5\u6216\u6709\u5408\u7406\u7406\u7531\u76f8\u4fe1\uff0c\u5df2\u5448\u5831\u6216\u6b63\u8003\u616e\u5448\u5831\u53ef\u7591\u4ea4\u6613\u5831\u544a (Suspicious Transaction Report, STR)\uff0c\u800c\u5411\u5ba2\u6236\u6216\u5176\u4ed6\u4eba\u58eb\u62ab\u9732\u8a72\u4fe1\u606f\u6216\u53ef\u80fd\u640d\u5bb3\u8abf\u67e5\u7684\u4fe1\u606f\uff0c\u5373\u5c6c\u72af\u7f6a\u3002\u5373\u4f7f\u662f\u770b\u4f3c\u7121\u95dc\u7dca\u8981\u7684\u63d0\u9192\uff0c\u4f8b\u5982\u300c\u6211\u5011\u6b63\u5728\u5be9\u67e5\u60a8\u7684\u4ea4\u6613\uff0c\u53ef\u80fd\u9700\u8981\u66f4\u591a\u8cc7\u6599\u300d\u6216\u300c\u6211\u5011\u7684\u5408\u898f\u90e8\u6b63\u5728\u8ddf\u9032\u300d\uff0c\u90fd\u53ef\u80fd\u88ab\u8996\u70ba\u300c\u6d29\u5bc6\u300d\uff0c\u9762\u81e8\u6700\u9ad87\u5e74\u76e3\u7981\u53ca100\u842c\u6e2f\u5143\u7f70\u6b3e\u3002<\/p>\n

\u5448\u5831\u54c1\u8cea\u6b20\u4f73\uff0c\u672a\u80fd\u6709\u6548\u652f\u63f4\u8abf\u67e5<\/h3>\n

\u5373\u4f7f\u5df2\u5448\u5831STR\uff0c\u82e5\u5831\u544a\u5167\u5bb9\u904e\u65bc\u7c60\u7d71\u3001\u7f3a\u4e4f\u5177\u9ad4\u7d30\u7bc0\u3001\u53ef\u7591\u539f\u56e0\u63cf\u8ff0\u6a21\u7cca\uff0c\u6216\u672a\u80fd\u9644\u4e0a\u5fc5\u8981\u7684\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (Customer Due Diligence, CDD) \u53ca\u4ea4\u6613\u8a18\u9304\u7b49\u652f\u6301\u6587\u4ef6\uff0c\u5c07\u56b4\u91cd\u5f71\u97ffJFIU\u7684\u8abf\u67e5\u6548\u7387\u3002\u4f4e\u54c1\u8cea\u7684STR\u4e0d\u50c5\u6d6a\u8cbb\u76e3\u7ba1\u8cc7\u6e90\uff0c\u4e5f\u53cd\u6620\u51fa\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5167\u90e8AML\u57f9\u8a13\u53ca\u6d41\u7a0b\u7684\u4e0d\u8db3\uff0c\u53ef\u80fd\u5728\u5f8c\u7e8c\u5be9\u67e5\u4e2d\u6210\u70baAFRC\u7684\u95dc\u6ce8\u9ede\u3002<\/p>\n

\u7f3a\u4e4f\u5167\u90e8\u5448\u5831\u6a5f\u5236\u8207\u57f9\u8a13<\/h3>\n

\u4e0d\u5c11\u4e2d\u5c0f\u578b\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 (Small and Medium Practices, SMPs) \u7f3a\u4e4f\u6e05\u6670\u7684\u5167\u90e8\u53ef\u7591\u6d3b\u52d5\u5448\u5831 (Internal Suspicious Activity Report, ISAR) \u6a5f\u5236\u3002\u54e1\u5de5\u4e00\u65e6\u767c\u73fe\u53ef\u7591\u60c5\u6cc1\uff0c\u4e0d\u77e5\u61c9\u5411\u8ab0\u5831\u544a\u3001\u5982\u4f55\u5831\u544a\uff0c\u751a\u81f3\u56e0\u64d4\u5fc3\u5f71\u97ff\u5ba2\u6236\u95dc\u4fc2\u800c\u9078\u64c7\u6c89\u9ed8\u3002\u9019\u7a2e\u300c\u4eba\u624b\u9ed1\u6d1e\u300d\u662f\u5408\u898f\u98a8\u96aa\u7684\u6eab\u5e8a\uff0c\u4f7f\u5f97\u6f5b\u5728\u7684\u6d17\u9322\u6d3b\u52d5\u5728\u5167\u90e8\u7121\u6cd5\u88ab\u6709\u6548\u8b58\u5225\u548c\u5347\u7d1a\u3002<\/p>\n

\n

\u5be6\u6230SOP\u8207\u5408\u898f\u5efa\u8b70<\/h2>\n
    \n
  • \u5efa\u7acb\u6e05\u6670\u7684\u300c\u53ef\u7591\u4ea4\u6613\u5448\u5831\u300d\u5167\u90e8\u6d41\u7a0b\uff1a<\/strong> \u4e8b\u52d9\u6240\u5fc5\u9808\u5236\u5b9a\u4e00\u5957\u8a73\u76e1\u7684ISAR\u6d41\u7a0b\uff0c\u660e\u78ba\u5b9a\u7fa9\u53ef\u7591\u4ea4\u6613\u7684\u8b58\u5225\u6307\u6a19\u3001\u5167\u90e8\u5448\u5831\u8def\u5f91\u3001\u6307\u5b9a\u5448\u5831\u4e3b\u4efb (Money Laundering Reporting Officer, MLRO) \u6216\u5176\u526f\u624b (Deputy MLRO) \u7684\u8077\u8cac\uff0c\u4e26\u5f37\u8abf\u300c\u7121\u904e\u5931\u5448\u5831\u300d\u539f\u5247\uff0c\u9f13\u52f5\u54e1\u5de5\u7a4d\u6975\u5448\u5831\u3002<\/li>\n
  • \u5168\u9762\u54e1\u5de5\u300c\u6d29\u5bc6\u689d\u6b3e\u300d\u610f\u8b58\u57f9\u8a13\uff1a<\/strong> \u91dd\u5c0d\u6240\u6709\u54e1\u5de5\uff0c\u5305\u62ec\u524d\u7dda\u8207\u5f8c\u52e4\uff0c\u9032\u884c\u5b9a\u671f\u4e14\u5f37\u5236\u6027\u7684\u300c\u6d29\u5bc6\u300d\u689d\u6b3e\u5c08\u9805\u57f9\u8a13\u3002\u6848\u4f8b\u5206\u6790\u61c9\u6db5\u84cb\u65e5\u5e38\u5de5\u4f5c\u4e2d\u53ef\u80fd\u89f8\u72af\u689d\u6b3e\u7684\u60c5\u666f\uff0c\u5f37\u8abf\u5c0d\u6240\u6709AML\u76f8\u95dc\u4fe1\u606f\u7d55\u5c0d\u4fdd\u5bc6\u7684\u56b4\u683c\u8981\u6c42\u3002<\/li>\n
  • \u512a\u5316STR\u5167\u5bb9\u8207\u8b49\u64da\u6536\u96c6\u6307\u5f15\uff1a<\/strong> \u63d0\u4f9b\u5177\u9ad4\u6307\u5f15\uff0c\u8aaa\u660e\u5448\u5831STR\u6642\u61c9\u5305\u542b\u54ea\u4e9b\u6838\u5fc3\u8cc7\u8a0a\uff08\u5982\uff1a\u4ea4\u6613\u5404\u65b9\u8eab\u4efd\u3001\u91d1\u984d\u3001\u65e5\u671f\u3001\u53ef\u7591\u5177\u9ad4\u7406\u7531\u3001\u652f\u6301\u6587\u4ef6\u6e05\u55ae\u7b49\uff09\uff0c\u78ba\u4fdd\u5831\u544a\u5167\u5bb9\u5177\u5099\u53ef\u64cd\u4f5c\u6027\u53ca\u8abf\u67e5\u50f9\u503c\uff0c\u4e26\u59a5\u5584\u5099\u5b58\u6240\u6709\u76f8\u95dcCDD\u8a18\u9304\u53ca\u901a\u8a0a\u3002<\/li>\n
  • \u5b9a\u671f\u5be9\u95b1\u53ca\u66f4\u65b0\u5408\u898f\u624b\u518a\uff1a<\/strong> \u4e8b\u52d9\u6240\u7684AML\u624b\u518a (AML Manual) \u61c9\u81f3\u5c11\u6bcf\u5e74\u6aa2\u8996\u548c\u66f4\u65b0\u4e00\u6b21\uff0c\u78ba\u4fdd\u5176\u5167\u5bb9\u5b8c\u5168\u7b26\u5408AFRC\u3001HKICPA\u53caJFIU\u767c\u5e03\u7684\u6700\u65b0\u6307\u5f15\u548c\u6700\u4f73\u5be6\u8e10\uff0c\u7279\u5225\u662f\u95dc\u65bc\u53ef\u7591\u4ea4\u6613\u5448\u5831\u53ca\u300c\u6d29\u5bc6\u300d\u689d\u6b3e\u7684\u90e8\u5206\u3002<\/li>\n<\/ul>\n
    \n

    \u7e3d\u7d50\u8207\u79d1\u6280\u8ce6\u80fd<\/h2>\n

    \u9762\u5c0d\u65e5\u76ca\u8907\u96dc\u7684\u6d17\u9322\u624b\u6cd5\u548c\u4e0d\u65b7\u5347\u7d1a\u7684\u76e3\u7ba1\u8981\u6c42\uff0c\u55ae\u7d14\u4f9d\u9760\u4eba\u624b\u5be9\u67e5\u548c\u8a18\u61b6\u662f\u9060\u9060\u4e0d\u8db3\u7684\u3002\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u5fc5\u9808\u64c1\u62b1\u79d1\u6280\uff0c\u900f\u904e\u5148\u9032\u7684\u76e3\u7ba1\u79d1\u6280 (RegTech) \u5de5\u5177\u5f37\u5316\u5176AML\u9632\u7dda\u3002\u4f8b\u5982\uff0cCloudian\u2122 AML Portal \u6253\u64ca\u6d17\u9322\u7cfb\u7d71\u80fd\u5920\u81ea\u52d5\u5316\u57f7\u884c\u5ba2\u6236\u5be6\u76ca\u64c1\u6709\u4eba (Beneficial Owner, BO) \u7a7f\u900f\u5206\u6790\u3001\u5236\u88c1\u540d\u55ae\u53ca\u653f\u6cbb\u516c\u773e\u4eba\u7269 (Politically Exposed Persons, PEP) \u5be6\u6642\u7be9\u67e5\u3001\u8ca0\u9762\u65b0\u805e\u76e3\u63a7\uff0c\u4e26\u80fd\u9ad8\u6548\u5730\u7ba1\u7406\u53ca\u6578\u4f4d\u5316\u5099\u5b58\u6240\u6709\u5ba2\u6236\u76e1\u8077\u5be9\u67e5\u8a18\u9304\u8207\u4ea4\u6613\u6578\u64da\uff0c\u78ba\u4fdd\u7b26\u5408\u570b\u969b\u5be9\u8a08\u6e96\u5247\u7684\u5be9\u6838\u5e95\u7a3f (Audit Trail) \u5b8c\u6574\u7121\u7f3a\u3002<\/p>\n

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