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Folly Beach Library
9 a.m. - 5:30 p.m.
Phone: (843) 588-2001
Edgar Allan Poe/Sullivan's Island Library
Closed for renovations
Phone: (843) 883-3914
West Ashley Library
9 a.m. - 7 p.m.
Phone: (843) 766-6635
Wando Mount Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 805-6888
Village Library
9 a.m. - 6 p.m.
Phone: (843) 884-9741
St. Paul's/Hollywood Library
9 a.m. - 8 p.m.
Phone: (843) 889-3300
Otranto Road Library
9 a.m. - 8 p.m.
Phone: (843) 572-4094
Mt. Pleasant Library
9 a.m. - 8 p.m.
Phone: (843) 849-6161
McClellanville Library
9 a.m. - 6 p.m.
Phone: (843) 887-3699
Keith Summey North Charleston Library
9 a.m. - 8 p.m.
Phone: (843) 744-2489
John's Island Library
9 a.m. - 8 p.m.
Phone: (843) 559-1945
Hurd/St. Andrews Library
9 a.m. - 8 p.m.
Phone: (843) 766-2546
Miss Jane's Building (Edisto Library Temporary Location)
9 a.m. - 4 p.m.
Phone: (843) 869-2355
Dorchester Road Library
9 a.m. - 8 p.m.
Phone: (843) 552-6466
John L. Dart Library
9 a.m. - 7 p.m.
Phone: (843) 722-7550
Baxter-Patrick James Island
9 a.m. - 8 p.m.
Phone: (843) 795-6679
Main Library
9 a.m. - 8 p.m.
Phone: (843) 805-6930
Bees Ferry West Ashley Library
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Phone: (843) 805-6892
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Wymagania w zakresie przeciwdziałania praniu pieniędzy i finansowaniu terroryzmu oraz realizacja tego obowiązku na przykładzie biur rachunkowych.
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- Author(s): Wiszniowski, Edward1
- Source:
Zeszyty Teoretyczne Rachunkowości. 2014, Vol. 76 Issue 132, p147-163. 17p.- Subject Terms:
- Source:
- Additional Information
- Alternate Title: Requirements to combat money laundering and terrorism financing and their implementation on chosen examples of accounting offices.
- Subject Terms:
- Subject Terms:
- Abstract: By joining the European Union structures Poland undertook, amongst others, the obligation to introduce and implement the legal mechanisms of Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT). While the validity of restrictive provisions in relation to financial institutions seems rather obvious, in the case of other economic entities such as bookkeeping services providers, which are the most common small business entities to apply the same requirements and responsibilities, may raise a reasonable doubt. The purpose of this article is to highlight the risks arising from non-compliance with money laundering and terrorist financing. Research has shown that the current state of awareness of those risks amongst accountants is insufficient to the extent to which it can even lead to the incapability of some accounting service providers to continue performing their functions. [ABSTRACT FROM AUTHOR]
- Abstract: Przystępując do struktur europejskich, Polska zobowiązała się między innymi do wprowadzenia i wdrożenia mechanizmów prawnych przeciwdziałających praniu pieniędzy i finansowaniu terroryzmu (AML/ CFT). O ile obowiązywanie restrykcyjnych przepisów w odniesieniu do instytucji finansowych powinno wydawać się oczywiste, o tyle w przypadku innych jednostek gospodarczych, takich jak na przykład podmioty świadczące usługi prowadzenia ksiąg rachunkowych, będące najczęściej niewielkimi podmiotami gospodarczymi, stosowanie jednakowych wymogów i odpowiedzialności może rodzić uzasadnione wątpliwości. Celem artykułu jest zwrócenie uwagi na zagrożenia wynikające z nieprzestrzegania przepisów o przeciwdziałaniu praniu pieniędzy i finansowaniu terroryzmu. Przeprowadzone badania pokazują, że aktualny stan świadomości w środowisku księgowych jest niewystarczający, co w konsekwencji może być nawet przyczyną braku możliwości kontynuacji działania przez część jednostek świadczących usługi księgowe. [ABSTRACT FROM AUTHOR]
- Abstract: Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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