Agreement on Administrative Measures for Violations of Anti-Money Laundering and Counter-Terrorism Financing in Accounting Management
会计管理领域反洗钱和反恐融资违法行为的行政措施协议
ຂໍ້ຕົກລົງວ່າດ້ວຍ ມາດຕະການທາງບໍລິຫານ ຕໍ່ຜູ້ລະເມີດກົດໝາຍ ແລະ ລະບຽບການ ກ່ຽວກັບວຽກງານຕ້ານ ການຟອກເງິນ ແລະ ການສະໜອງທຶນໃຫ້ແກ່ການກໍ່ການຮ້າຍ ສຳລັບຂະແໜງຄຸ້ມຄອງການບັນຊີ
Summary
This agreement, in the field of accounting and auditing, prescribes administrative measures such as warnings, fines, suspension of duties, or license revocation for minor anti-money laundering and counter-terrorism financing violations, and specifies enforcement and appeal procedures.
Articles
Article ມາດຕາ 1
Article 2 Administrative Measures
Administrative measures under this agreement are the education of individuals, accounting enterprises and auditing enterprises that have violated laws and regulations on anti-money laundering and combating the financing of terrorism, where such violations are minor and do not cause significant damage, even if such violations fully constitute a criminal offense.
Administrative measures include:
1. Warning;
2. Fine;
3. Suspension or removal of managers;
4. Revocation of business license.
Article ມາດຕາ 2
Article 2 Violations
Individuals, legal entities or organizations that violate laws and regulations on anti-money laundering and counter-terrorist financing shall be warned, educated, disciplined, fined, subject to civil compensation for damages caused, or criminally punished according to law.
Violations of laws and regulations on anti-money laundering and counter-terrorist financing under this agreement include:
1. Failure to establish an internal control system;
2. Failure to implement risk assessment and management principles;
3. Failure to implement customer due diligence principles;
4. Failure to implement enhanced customer due diligence principles;
5. Failure to implement customer information collection;
6. Failure to implement principles relating to politically exposed persons;
7. Failure to implement information retention;
8. Failure to fulfill reporting obligations of reporting entities;
9. Failure to fulfill suspicious transaction reporting obligations;
10. Failure to maintain confidentiality of reporting;
11. Failure to cooperate with inspectors of the accounting and auditing regulatory body and the Anti-Money Laundering Information Office;
12. Violation of notifications to the accounting and auditing regulatory body, the Anti-Money Laundering Information Office and the Ministry of Finance regarding anti-money laundering and counter-terrorist financing;
13. Providing accounting and auditing services to individuals or legal entities that are money launderers or terrorist financiers, or who are on cross-border lists as determined by relevant international organizations under the Law on Anti-Money Laundering and Counter-Terrorist Financing;
14. Violation of prohibitions stipulated in the Law on Anti-Money Laundering and Counter-Terrorist Financing and the Law on Independent Auditing.
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