TFL Vsebine / Revija Poslovodno računovodstvo

Razširjenost organiziranega in finančnega kriminala v povezavi s pranjem denarja je aktualen in globalen problem, tveganje pa se ne nanaša zgolj na finančne institucije, konkretno banke, znotraj katerih storilci kaznivih dejanj perejo denar, temveč tudi na druge institucije in družbe, ki poslovno sodelujejo s storilci kaznivih dejanj oziroma z družbami, katerih lastniki so. V skupino poslovnih partnerjev sodijo tudi računovodski servisi in fizične osebe, ki za te družbe opravljajo računovodske storitve. Ne glede na dejstvo, da so po Zakonu o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT) kot zavezanci dolžni izvajati predpisane ukrepe, pa v prispevku opozarjamo izvajalce računovodskih storitev na znake, ki so bili zaznani pri preiskovanju kaznivih dejanj in kažejo na to, da gre lahko pri poslovnih partnerjih za pranje denarja oziroma pripravo na to dejanje z namenom povečati samozaščitno vlogo izvajalcev računovodskih storitev.

The prevalence of organized and financial crime in connection with money laundering is becoming the global issue, and the risk of money laundering refers not only to financial institutions, specifically banks, within which offenders enforce money laundering, but also to other institutions and companies. Business partners of companies, involved in the acts of money laundering, are also companies and natural persons providing accounting services for offenders. Notwithstanding the fact that according to the Law on prevention of money laundering and terrorist financing (ZPPDFT) the providers of accounting services are required to implement the prescribed measures, however, the article reminds such providers to certain indications which were detected in crimes investigations and which show the possibility that business partners may be involved in the money laundering. The main aim of the article is to increase self protection of providers of accounting services.