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Tres formas en que la auditoría forense fortalece la integridad institucional

En el entorno actual de cumplimiento de alto riesgo, se espera que las instituciones financieras entreguen más que resultados. Deben demostrar una rendición de cuentas que sea verificable y lista para auditorías. Esto es...more

Three Ways Forensic Reporting Builds Institutional Integrity

In today’s high-stakes compliance environment, financial institutions are expected to deliver more than results. They must demonstrate accountability that is both verifiable and audit-ready. This is especially critical for...more

FinCEN Final New Rules Close Loopholes in U.S. Financial System

On August 28, 2024, FinCEN Final New Rules were published that address vulnerabilities in the U.S. financial system and are part of an on going effort to combat illicit finance and protect U.S. national security, as well as...more

OFAC RPPR Regla Final Interina

El 5/8/2024, la OFAC enmendó y emitió una Regla Final Interina sobre las Regulaciones de Reportes, Procedimientos y Sanciones (“RPPR”) que establece requisitos estándar de presentación de reportes y mantenimiento de registros...more

OFAC RPPR Interim Final Rule

On 05/08/2024, OFAC amended and issued an interim final rule on the Reporting, Procedures and Penalties Regulations (RPPR) which sets forth standard reporting and recordkeeping requirements and license application and other...more

Empresa Que Reporta Obtiene Claridad Sobre La Actualización De FinCEN FAQs 1/12/24

El 1/12/24, FinCEN actualizó una vez más las preguntas frecuentes relacionadas con la regla de presentación de reportes de información sobre beneficiarios finales (BOI) agregando diez nuevas preguntas frecuentes....more

Reporting Company Gets Clarity On FinCEN FAQ 1/12/24 Update

On 1/12/24, FinCEN once again updated FAQs relating to the Beneficial Ownership Information (BOI) Reporting Rule by adding ten new FAQs. On 1/4/24, FinCEN published additional BOI FAQ’s to include new information about...more

“Control Sustancial” Según El CTA

La Guía de Cumplimiento para Pequeñas Entidades de FinCEN publicada el 18 de septiembre de 2023 define un beneficiario real como cualquier individuo que, directa o indirectamente: ejerce un control sustancial sobre una...more

“Substantial Control” Under The CTA

FinCEN’s Small Entity Compliance Guide published 9/18/23 defines a beneficial owner as any individual who, directly or indirectly: exercises substantial control over a reporting company or owns or controls at least 25 percent...more

El FCPA Y El CPA

El cumplimiento del FCPA (Ley de Prácticas Corruptas en el Extranjero, “Foreign Corrupt Practices Act) debe estar a la vanguardia de las empresas de todos los tamaños en todas las industrias....more

FDIC Crypto Protection? No Way!

On 7/29/22, the FDIC published a Crypto Advisory: “Advisory to FDIC-Insured Institutions Regarding Deposit Insurance and Dealings with Crypto Companies” due to its concern regarding the confusion that consumers have regarding...more

FCPA And The CPA

FCPA (Foreign Corrupt Practices Act) compliance ought to be at the forefront of companies of all sizes in all industries. Due to the globalization of company operations, as well as bribes paid to foreign officials ...more

FinCEN to host second ‘exchange’ on preventing ransomware

The United States Treasury Department’s Financial Crimes Enforcement Network (FinCEN) will hold a second FinCEN Exchange in August to discuss ways to combat increasingly sophisticated cyber and ransomware attacks. The FinCEN...more

2021 “Green Book” Introduces Comprehensive Financial Account Reporting

The “Green Book” is a US Treasury Department document that presents detailed explanations of an Administration’s revenue proposals in support of a President’s annual budget request.  On May 28, 2021, the Biden administration...more

The Tax Gap To Rise To Approximately $7 Trillion

The US Treasury reports that it is expecting the tax gap to rise to approximately $7 trillion over the course of the next decade if left unaddressed.   In May 2021, the US Department of the Treasury issued the “THE AMERICAN...more

The Federal Reserve Expects The Board Of Directors Of Financial Institutions To Be Effective

On February 26, 2021, the Federal Reserve issued Supervisory Guidance (SG) for the Board of Directors (BOD) of Domestic Bank and Savings and Loan Holding Companies requiring effective BOD oversight.   ...more

Forensic Accountants augment a Financial Institution’s Corporate Governance Program

A financial institution’s understanding and management of financial crimes and their genesis would enhance and strengthen its Corporate Governance programs and internal controls.  ...more

Included in the AML ACT of 2020 is the Corporate Transparency Act which outlines Beneficial Ownership Reporting Requirements

The Corporate Transparency Act (CTA) is within the AML Act of 2020.  It establishes Beneficial Ownership Information Reporting Requirements to facilitate important national security, intelligence, and law enforcement...more

Incluida en la Ley ALD del 2020 está la Ley de Transparencia Corporativa, que describe los requisitos de informes sobre los...

La Ley de Transparencia Corporativa (“Corporate Transparency Act” – “CTA”) se encuentra dentro de la Ley ALD del 2020. Establece requisitos para la presentación de informes de información sobre los titulares reales para...more

“Attachés” de la Tesorería, Enlaces de Unidades de Inteligencia Financiera Extranjera e Instituciones Financieras Extranjeras

La Ley ALD del 2020 (“AML Act of 2020”) incluye la creación de los “Attachés del Tesoro” (SEC. 6106, designados por el Departamento del Tesoro de los Estados Unidos) y los “Enlaces de la Unidad de Inteligencia Financiera...more

Treasury Attachés, Foreign Financial Intelligence Unit Liaisons and Foreign Financial Institutions

The AML Act of 2020 includes the creation of  “Treasury Attachés” (SEC. 6106, appointed by the US Treasury Department) and the “Foreign Financial Intelligence Unit Liaisons” (SEC. 6108, appointed by FinCEN) to be stationed...more

Bancos Extranjeros y el Nuevo Alcance de Brazo Largo del Tesoro de los EE. UU y el “DOJ”

Antes de la aprobación de la LEY AML del 2020 (“AML ACT of 2020”), el Departamento del Tesoro de los EE. UU. y el Departamento de Justicia de los EE. UU. (“DOJ”) tenían la autoridad para citar (“subpoena”) a los bancos...more

Foreign Bank and the New Longer Arm of the US Treasury and DOJ

Before passage of the AML ACT of 2020 (the “ACT”), The US Department of the Treasury, and the US Justice Department (DOJ) had US legal authority to subpoena foreign banks with US correspondent accounts for related US records...more

FinCEN provides a Section 314(b) welcomed clarification

Section 314(b) of the USA PATRIOT Act (Sec 314) was drafted by Congress in 2001 to allow financial institutions to work with law enforcement agencies and with each other to support the common goal of deterring money...more

Did you know that FinCEN maintains Data Access Memoranda of Understanding (MOUs) that have over 12,700 authorized users?

FinCEN has more than 400 data-access MOUs with federal, state, and local law enforcement regulatory agencies relating to BSA data.  It consolidates the information that it receives and shares the consolidated reports with...more

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