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CAMS · Question #368

An EU Trust and Company Service Provider (TCSP) analyst notices some unusual activity while looking through a customer's financial statements and detailed general ledger. The customer is in the busine

The correct answer is C. The payment of consultancy fees to unrelated companies and service providers established in a. According to the CAMS Study Guide, one of the methods to launder money using TCSPs is to create a complex web of transactions involving multiple entities and jurisdictions, often using shell companies and nominees. The payment of consultancy fees to unrelated companies and servic

Conducting and Responding to Investigations

Question

An EU Trust and Company Service Provider (TCSP) analyst notices some unusual activity while looking through a customer's financial statements and detailed general ledger. The customer is in the business of importing and exporting machineries. Which transaction indicator warrants further escalation to the compliance officer?

Options

  • AInter-company loans from the holding company to the subsidiary company to finance the
  • BThe payment of virtual offices services overseas.
  • CThe payment of consultancy fees to unrelated companies and service providers established in a
  • DThe payment of company secretarial retainer fees to a foreign company in a tax efficient

How the community answered

(47 responses)
  • A
    9% (4)
  • B
    2% (1)
  • C
    83% (39)
  • D
    6% (3)

Explanation

According to the CAMS Study Guide, one of the methods to launder money using TCSPs is to create a complex web of transactions involving multiple entities and jurisdictions, often using shell companies and nominees. The payment of consultancy fees to unrelated companies and service providers established in a foreign jurisdiction could be a sign of such a scheme, as it could be used to disguise the origin and destination of illicit funds, or to evade taxes and regulations. Therefore, this transaction indicator warrants further escalation to the compliance officer.

Topics

#TCSP#suspicious transaction indicators#consultancy fees#trade-based money laundering

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