{"id":817,"date":"2026-06-01T11:56:24","date_gmt":"2026-06-01T03:56:24","guid":{"rendered":"https:\/\/www.amlguidehk.com\/web\/?p=817"},"modified":"2026-06-01T12:00:37","modified_gmt":"2026-06-01T04:00:37","slug":"accounting-cpa-penalty-case-2026","status":"publish","type":"post","link":"https:\/\/www.amlguidehk.com\/web\/accounting-cpa-penalty-case-2026\/","title":{"rendered":"\u5c08\u696d\u6703\u8a08\u5e2b\u5fc5\u8b80\uff1aAFRC \u9996\u767c\u6d17\u9322\u9055\u898f\u8655\u7f70\uff0c\u4e09\u5927\u7f3a\u5931\u6210\u91cd\u7f70\u91cd\u707d\u5340\uff01 2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"559\" src=\"https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_ykwgmkykwgmkykwg-1-1024x559.png\" alt=\"\" class=\"wp-image-820\" srcset=\"https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_ykwgmkykwgmkykwg-1-1024x559.png 1024w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_ykwgmkykwgmkykwg-1-300x164.png 300w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_ykwgmkykwgmkykwg-1-768x419.png 768w, https:\/\/www.amlguidehk.com\/web\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_ykwgmkykwgmkykwg-1.png 1408w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u5f15\u8a00\uff1a\u76e3\u7ba1\u98a8\u66b4\u4f86\u8972\uff01\u5c08\u696d\u6703\u8a08\u76e3\u7ba1\u5168\u9762\u5347\u7d1a<\/h3>\n\n\n\n<p>\u9999\u6e2f\u4f5c\u70ba\u570b\u969b\u91d1\u878d\u4e2d\u5fc3\uff0c\u5c0d\u65bc\u6253\u64ca\u6d17\u9322\uff08AML\uff09\u53ca\u6050\u6016\u5206\u5b50\u8cc7\u91d1\u7c4c\u96c6\u7684\u76e3\u7ba1\u529b\u5ea6\u6b63\u9054\u5230\u524d\u6240\u672a\u6709\u7684\u9ad8\u5ea6\u3002<strong>\u6703\u8a08\u53ca\u8ca1\u52d9\u532f\u5831\u5c40\uff08AFRC\uff09\u65e5\u524d [2026-03-05]\u767c\u5e03\u4e86\u4e00\u9805\u9707\u64bc\u696d\u754c\u7684\u57f7\u6cd5\u516c\u544a\uff0c\u5ba3\u5e03\u5c0d\u591a\u5bb6\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\u53ca\u57f7\u696d\u6703\u8a08\u5e2b\u672a\u80fd\u9075\u5b88\u300a\u6253\u64ca\u6d17\u9322\u6307\u5f15\u300b\u63a1\u53d6\u4e86\u6b77\u53f2\u4e0a\u9996\u6b21\u7d00\u5f8b\u8655\u5206<\/strong>\uff0c\u7e3d\u7f70\u6b3e\u91d1\u984d\u9ad8\u9054 <strong>\u6e2f\u5e63 290,000 \u5143<\/strong>\u3002<\/p>\n\n\n\n<p>\u9019\u6b21\u6b77\u53f2\u6027\u7684\u300c\u7b2c\u4e00\u69cd\u300d\uff0c\u5411\u6240\u6709\u6703\u8a08\u57f7\u696d\u8005\u53ca\u6301\u724c\u6a5f\u69cb\uff08\u5305\u62ec TCSP \u4fe1\u8a17\u53ca\u516c\u53f8\u670d\u52d9\u6301\u724c\u4eba\uff09\u767c\u51fa\u4e86\u6975\u5176\u660e\u78ba\u7684\u8a0a\u865f\uff1a<strong>AML \u5408\u898f\u4e0d\u518d\u53ea\u662f\u300c\u586b\u8868\u683c\u300d\uff0c\u800c\u662f\u95dc\u4e4e\u57f7\u696d\u8cc7\u683c\u751f\u6b7b\u7684\u5e95\u7dda\uff01<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e00\u3001 \u65b0\u805e\u5167\u5bb9\u6838\u5fc3\u7e3d\u7d50\uff1a\u8ab0\u88ab\u7f70\uff1f\u7f70\u4ec0\u9ebc\uff1f<\/h3>\n\n\n\n<p>\u6839\u64da AFRC \u5b98\u65b9\u516c\u544a\uff0c\u672c\u6b21\u7d00\u5f8b\u8655\u5206\u6e90\u65bc 2023 \u5e74\u81f3 2025 \u5e74\u671f\u9593\u9032\u884c\u7684\u5408\u898f\u76e3\u5bdf\u8996\u5bdf\u3002\u53d7\u8655\u5206\u7684\u6a5f\u69cb\u8207\u500b\u4eba\u5305\u62ec\u4e00\u5bb6\u516c\u773e\u5229\u76ca\u5be6\u9ad4\uff08PIE\uff09\u6838\u6578\u5e2b\u53ca\u5169\u540d\u57f7\u696d\u6703\u8a08\u5e2b\uff1a<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u672c\u7279\u4fe1\u9999\u6e2f\u6709\u9650\u516c\u53f8 (Prism Hong Kong Limited)\uff1a<\/strong> \u88ab\u5224<strong>\u516c\u958b\u8b74\u8cac<\/strong>\u4e26\u7f70\u6b3e <strong>\u6e2f\u5e63 150,000 \u5143<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u9ec3\u5bb6\u4fca\u5148\u751f (Mr Wong Ka Chun)\uff1a<\/strong> \u88ab\u5224<strong>\u516c\u958b\u8b74\u8cac<\/strong>\u4e26\u7f70\u6b3e <strong>\u6e2f\u5e63 70,000 \u5143<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u4f55Oi Suen, Danny \u5148\u751f\u53ca\u4f55Oi Suen\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240 (Danny Ho &amp; Company)\uff1a<\/strong> \u540c\u88ab<strong>\u516c\u958b\u8b74\u8cac<\/strong>\u4e26\u7f70\u6b3e <strong>\u6e2f\u5e63 70,000 \u5143<\/strong>\u3002<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u503c\u5f97\u7559\u610f\u7684\u662f\uff0cAFRC \u6307\u51fa\u4e0a\u8ff0\u88ab\u8655\u5206\u8005\u56e0\u300c\u5168\u9762\u627f\u8a8d\u9055\u898f\u3001\u5c55\u73fe\u5408\u4f5c\u614b\u5ea6\u4e26\u7a4d\u6975\u63a1\u53d6\u88dc\u6551\u63aa\u65bd\uff08\u5982 Prism 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Assessment)<\/h4>\n\n\n\n<p>\u5927\u578b\u6838\u6578\u5e2b\u884c\u5728\u627f\u63a5\u65b0\u696d\u52d9\u6642\uff0c\u672a\u80fd\u5c0d\u7279\u5b9a\u5ba2\u6236\u9032\u884c\u6cd5\u5b9a\u7684\u6d17\u9322\u98a8\u96aa\u8a55\u4f30\uff0c\u7121\u6cd5\u8b58\u5225\u67d0\u4e9b\u7279\u5b9a\u500b\u4eba\u6216\u80cc\u666f\u662f\u5426\u5c6c\u65bc\u9ad8\u98a8\u96aa\u985e\u5225\uff0c\u5c0e\u81f4\u5f8c\u7e8c\u7684\u76e3\u63a7\u6a5f\u5236\u5f62\u540c\u865b\u8a2d\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7f3a\u5931 2\uff1a\u672a\u80fd\u6838\u5be6\u4ee3\u7406\u4eba\u6b0a\u9650\u8207\u57f7\u884c\u5ba2\u6236\u76e1\u8077\u5be9\u67e5 (CDD)<\/h4>\n\n\n\n<p>\u4e2d\u5c0f\u578b\u57f7\u696d\u6703\u8a08\u5e2b\u4e8b\u52d9\u6240\uff08\u5982\u9ec3\u5bb6\u4fca\u3001Danny Ho \u6848\uff09\u88ab\u63ed\u767c<strong>\u7f3a\u4e4f\u6700\u57fa\u790e\u7684 AML 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Checks)<\/h4>\n\n\n\n<p>\u5728\u6d89\u6848\u500b\u6848\u4e2d\uff0c\u6240\u6709\u9055\u898f\u55ae\u4f4d\u5747\u88ab\u6307\u51fa<strong>\u672a\u80fd\u5c07\u5ba2\u6236\u5be6\u9ad4\u53ca\u76f8\u95dc\u4eba\u54e1\u8207\u300c\u806f\u5408\u570b\u5b89\u5168\u7406\u4e8b\u6703\u5236\u88c1\u540d\u55ae\u300d\u9032\u884c\u6bd4\u5c0d\u7be9\u67e5<\/strong>\u3002\u9019\u5728\u570b\u969b\u5236\u88c1\u74b0\u5883\u65e5\u76ca\u56b4\u683c\u7684\u4eca\u5929\uff0c\u5c6c\u65bc\u6975\u5176\u4e25\u91cd\u7684\u5c08\u696d\u758f\u5ffd\uff08Misconduct\uff09\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e09\u3001 \u5c08\u5bb6\u5efa\u8b70\uff1a\u6703\u8a08\u5e2b\u8207 TCSP \u5982\u4f55\u5728\u76e3\u7ba1\u98a8\u66b4\u4e2d\u81ea\u4fdd\uff1f<\/h3>\n\n\n\n<p>AFRC \u7d00\u5f8b\u8655\u5206\u90e8\u4e3b\u7ba1\u6881\u5973\u58eb\uff08Ms Hester Leung\uff09\u660e\u78ba\u8b66\u544a\uff1a<em>\u300c\u9019\u4e9b\u500b\u6848\u53cd\u6620\u4e86\u6703\u8a08\u696d\u754c\u5728 AML 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