Countering the legalization (laundering) of proceeds from crime and the financing of terrorism
The manual examines the legal foundations of the system for countering the legalization (laundering) of income, outlines the essence of the Concept of the national strategy for countering the legalization (laundering) of proceeds from crime and the financing of terrorism, analyzes the functions of participants in the national system for countering the legalization of criminal income. The measures aimed at countering the legalization (laundering) of proceeds from crime and the financing of terrorism are systematized, as well as the provisions of legislation establishing liability for violation of anti-money laundering requirements. The responsibilities of auditors to comply with anti-legalization legislation during the audit and in the provision of accounting and legal services are differentiated. The forms of documents necessary for the effective functioning of the internal control system of an audit organization in order to counteract the legalization of proceeds from crime and the financing of terrorism are proposed. For auditors, business managers, accountants, university teachers, students of economic specialties.
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