rfas的更新指南的含义以及它如何影响您

The updates are based on the feedback obtained from various professional bodies including the Chartered Secretaries Institute of Singapore, the Law Society of Singapore, and the Institute of Company Accountants Singapore. Besides, ACRA’s inspections of the CSPs have also provided the foundation for the updates.

对于从事CSP来管理法规遵从事项的公司非常重要，以熟悉变更，以披露相关信息并与其服务提供商合作以确保合规性。

背景

根据ACRA（修订）法案及其相关规定，建立的公司服务提供商（CSP）的加强监管框架（“会计和公司监管机构（申请代理商和合格的个人）条例”）自2015年5月15日生效。a促进注册申请代理人（RFA）履行履行CSP规定下的义务的一系列指南在2015年6月发布。
The latest updates are aimed to provide greater clarity on issues relating to:

• risk assessments,
• definition of beneficial owners,
• 客户尽职调查（CDD）特别是关于延期的CDD和提交可疑交易报告的迅速。
• the Internal Policies, Procedures and Control (IPPC)

此外，客户风险因素也已更新，客户验收表已相应更新。

Overview

Changes Relating to Risk Assessment

A RFA is required to perform a risk assessment of the customer by screening the customer for adverse information and by referring to other reliable sources to determine the customer’s Money Laundering (ML) and Terrorism Financing (FT) risks. Such assessment must be made prior to establishing a business relationship and the observations and decisions must be documented.

The updated guidelines urge the RFAs to mitigate the risks by asking detailed questions to obtained additional information relating to source of wealth, source of funds etc etc. The objective of such measures is to control the risks of dealing with customers who are Politically Exposed Persons (PEP) or those who are perceived to be in the high-risk category.

In the updated guidelines, Designated Non-Financial Businesses and Professions (DNFBP) have been removed from the lower risk customer category. On the basis of the country of origin of the customer, nationality, country of registration of the entity and nature of business, the guidelines have recognised that some customers could be categorised as lower risk customers. For instance, financial institutions that are subjected to AML/CFT regulations, listed public companies that are subjected to beneficial owner disclosure requirements and companies that originate from countries that are identified by credible sources such as Financial Action Task Force (FATF) have enforced strict AML and CFT regulatory measures get categorised as lower risk customers. DNFBPs have been removed from the lower risk category probably because the FATF’s 2016 evaluation of the AML/CTF measures of Singapore revealed some weakness among DNFBPs.

The guidelines underscore that the risk of exposure to ML/TF must be assessed by evaluating the customers on diverse factors such as, the customer company’s layers of structure, scale of activities, country of origin and nature of services provided. For instance, a customer would get identified as high-risk customer if the structure of the company’s ownership is excessively complex, if there are frequent unaccounted changes to the shareholders, has bearer shares, if the customer makes inexplicable changes to the instructions or if the business is cash intensive.

更新提供了一个有效的指标列表ially higher risk clients and transactions in Annex B. Also, Annex C includes a Customer Acceptance Form in Part 1 and Risk Assessment Form in Part 2. The part 1 is to collect critical information on the following factors:

• 客户/代理人的个人识别细节和地址
• Information on the entity
• 有关益处所有者的信息
• 与政治暴露人员（PEP）有关的信息

附件C的第2部分规定了通过以客户为基础的基于国家和交易的上市因素来评估客户及其风险的性质。根据评估的结果，客户被评为高，中或低风险客户。RFA可以根据RFA的风险偏好，决定是否可以接受或拒绝，采用基于风险的方法。

What does it mean to you as a customer?

由于CSP必须在与潜在客户建立任何业务关系之前进行风险评估，因此CSP被迫获得实体，其所有者和关联方的信息。需要CSP服务的客户必须是合作的，并促使其CSP的信息请求。失败或不愿意分享信息可以被视为试图扣留敏感信息，或者甚至可以被视为可疑交易的指标，并导致免责的调查或从当局制裁。因此，您必须提供信息并及时回应查询，您可以主动承担以下措施：

• 维护更新的记录，并有一名致力于互动并及时响应CSP的查询的官员;这将确保信息无缝流动，并提高透明度和遵守法规。
• 每当有提交到CSP的信息发生变化时，请确保此类更改迅速和充分地传达给您的CSP。
• 为您的员工提供明确的指令，负责传达这些关键信息，并有一系列政策和程序，管理与CSP共享的信息。

Beneficial Owners

There is an emphasis on identifying and verifying the identity of the beneficial owners of the RFAs’ customers. It is not sufficient to identify the beneficial owner of a customer alone but the RFA is also required to identify the customer’s connected parties. A connected party in respect of a legal entity, other than a partnership, means a director or any natural person having executive authority; in case of a partnership, it means a partner or manager; and in case of a legal arrangement any natural person having executive authority in the legal arrangement. It must be noted that the emphasis on risk assessment and CDD for connected parties is pervasive all through the various sections of the guidelines.

What does it mean to you as a customer?

Companies or persons engaging CSPs must ensure that beneficial owners details are accurate and also ensure to disclose details of the connected parties. Withholding information could result in termination or denial of service by the CSP.

Customer Due Diligence

The update urges that the CDD for existing clients must be carried on before performing any other transaction for them. The term ‘existing clients’ refers to the clients who were onboarded prior to the commencement of the enhanced regulatory framework for CSP, that is 15 May 2015.

如果CDD措施（包括识别和验证）无法在建立业务关系之前执行，则CDD必须在14天内完成。如果CDD措施无法在14个日历日内完成，则必须终止业务关系。

It must be noted that the RFAs are already required to perform CDD of their customer on other appropriate times, besides the CDD performed at the time of their onboarding. Such CDD shall be performed on a risk sensitive basis by taking into account the previous CDD measures, the time of the last CDD and the adequacy of the information obtained.

What does it mean to you as a customer?

当局意识到这种过度的文档程序可能是希望快速开始与CSP业务关系或通过CSP执行特定和紧急交易的实体的常规。因此，提供了14个日历日窗口期。这项提供的递延CDD有利于具有时间限制的实体，并且需要立即启动运营，但此类公司/实体必须认识到它只是验收原则，如果验证不能是一种认可。在规定时期内完成了CSP将终止联系的原因。

Internal Policies, Procedures and Control (IPPC)

RFAs are required to have IPPC in place to ensure that their services and operations are in compliance with the AML and CTF regulations. For this purpose, Annex A of the updated guidelines specifies the essential elements of the IPPCs. The IPPC may be customised by the RFAs to reflect the context and customer profile of their business.

rfa有义务确保他们employees possess substantial knowledge of the AML/CFT regulations and are aware of the current trends and methods of the nefarious elements conducting ML and TF. For this purpose, the RFAs were originally required to send their employees for training but there was no mention of the frequency at which such training must be provided. The updated guidelines indicate that the frequency at which such training must be provided in order to ensure that the employees remain updated with current and prevailing practices and regulations. Accordingly, employees should be trained on an annual basis.

The guidelines direct the senior management of the RFA to be actively engaged in the approval process of its IPPC governing AML and CFT measures.

RFA必须有程序到位，以确定和报告客户的可疑交易。但是，没有为先前提交可疑事务报告（STR）而提供的时间表。现在，更新的准则将RFA指导到扣除此类交易的扣除之日起15个工作日内提交STR。为此，RFA可以参考可疑交易指标的附件B.

What does it mean to you as a customer?

A CSP having a well-documented IPPC in place is reflective of its commitment to comply with the AML and CFT regulations. Engaging CSPs that have well-informed employees will not only improve your compliance but it would also promote transparency within your organisation and help you to control your exposure to suspicious transactions and risks of ML and TF. Withholding, falsifying or supressing information would have serious implications; therefore, it is critical to have open channels of communication with your CSP and promptly respond to queries from your RFAs. If your transactions have semblance of a suspicious transaction, it would be prudent to share the rationale with your CSP along with adequate material evidence.