Singapore legislation

Regulation 13

of Accountants (Prevention of Money Laundering, Terrorism Financing and Proliferation Financing) Rules 2023

Regulation 13

Politically-exposed persons

Amended byS 201/2026 wef 06/05/2026

Subregulation 1

Subject to paragraph (2), an accounting entity —

(a)

which proposes to have a business relationship with a politically‑exposed person must perform enhanced CDD measures before the accounting entity establishes the business relationship; and

(b)

which has established a business relationship with a politically‑exposed person must perform enhanced CDD measures and enhanced ongoing monitoring over the course of the business relationship.

Subregulation 2

An accounting entity or individual practitioner of the accounting entity may adopt a risk‑sensitive approach in determining whether to perform enhanced CDD measures or the extent of enhanced CDD measures to be performed for any or all of the following politically‑exposed persons:

(a)

an individual who is or has been entrusted with any prominent public function in Singapore, or an immediate family member or close associate of that individual;

(b)

an individual who is or has been entrusted with any prominent public function by an international organisation, or an immediate family member or close associate of that individual;

(c)

an individual who has stepped down from his or her prominent public function, taking into consideration the level of influence the person may continue to exercise after stepping down from such prominent public function, or an immediate family member or close associate of that individual.

Subregulation 3

Amended byS 201/2026 wef 06/05/2026

Paragraph (2) does not apply where the politically‑exposed person’s business relationship with the accounting entity presents a high risk for money laundering, the financing of terrorism or proliferation financing.

Subregulation 4

The obligations in this rule are in addition to the obligations under rule 17 requiring an accounting entity to establish and maintain appropriate and risk‑sensitive internal policies, procedures and controls to determine whether a client or beneficial owner in relation to a client, or an agent of a client is a politically‑exposed person.