2020年-2021年ACCA考试大纲：LW公司法与商法

H1c) Fraudulent and criminal behaviour

The following policies, procedures and controls in relation to money laundering:

i) risk management practices:

ii) internal controls:

iii) customer due diligence:

iv) reliance and record keeping;

v) the monitoring and management of compliance with, and the internal communication of, such policies, controls and procedures.

H1e) Fraudulent and criminal behaviour

The failure to prevent the facilitation of tax evasion and the meaning of relevant body.