備存紀錄的規定所指為何?

執業律師應當備存受制於「可疑交易報告」和調查的交易的紀錄,直至相關當局確認個案已作結為止。 執業律師亦應在合理範圍內致力對現有客戶的紀錄作不時更新,並定期覆檢客戶的風險狀況。 律師與客戶的業務關係結束後,所有與交易有關的文件以及為識别客戶和進行客戶盡職審查而取得或編製的紀錄均應予備存,為期如下﹕ 客戶盡職審查文件(不論正本或副本)、紀錄及客戶檔案(包括與客戶的商業書信往來) - 5年 ...

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