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CAMS · Question #784

CAMS Question #784: Real Exam Question with Answer & Explanation

The correct answer is A. Forming a trust on behalf of a customer with a complex setup and acting as a nominee director D. Providing tax advice to an international customer hoping to move their assets out of their home E. Assisting an offshore corporation from a jurisdiction with no available beneficial owner information. Forming complex trust structures and acting as a nominee director, providing tax advice to clients moving assets across borders, and assisting offshore entities from opaque jurisdictions in acquiring property are all higher-risk services. These activities may facilitate concealme

Question

Which services provided by an accounting firm could be considered as higher risk from a financial crime perspective? (Choose three.)

Options

  • AForming a trust on behalf of a customer with a complex setup and acting as a nominee director
  • BAuditing a firm that provides payroll software to large corporate customers
  • CPreparing financial statements for a listed or a privately owned firm
  • DProviding tax advice to an international customer hoping to move their assets out of their home
  • EAssisting an offshore corporation from a jurisdiction with no available beneficial owner information

Explanation

Forming complex trust structures and acting as a nominee director, providing tax advice to clients moving assets across borders, and assisting offshore entities from opaque jurisdictions in acquiring property are all higher-risk services. These activities may facilitate concealment of beneficial ownership, asset flight, or the integration of illicit funds into legitimate systems.

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