Resolution modifying general provisions for the certification of independent external auditors, compliance officers and other professionals in the prevention of money laundering and terrorist financing

DOF: 04/07/2017

RESOLUTION modifying the general provisions for the certification of independent external auditors, compliance officers and other professionals in the matter of prevention of operations with resources of illicit origin and terrorist financing

At the margin a seal with the National Coat of Arms, which says: United Mexican States.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 4, fractions X, X Bis, XXXVI and XXXVIII and 16, fraction I of the Law of the National Banking and Securities Commission,

AND

CONSIDERING

That it is necessary to clarify various norms pertaining to the certification of auditors, compliance officers and other professionals in the matter of prevention of operations with resources of illicit origin and terrorist financing, with the purpose of making the related procedures more efficient, which will result in greater legal certainty for the recipients of the norm, and

That additionally, grounds for revocation of said certification must be incorporated when persons cease to meet the corresponding requirements in order to contribute to the prevention of operations with resources of illicit origin, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS FOR THE CERTIFICATION OF INDEPENDENT EXTERNAL AUDITORS, COMPLIANCE OFFICERS AND OTHER PROFESSIONALS IN THE MATTER OF PREVENTION OF OPERATIONS WITH RESOURCES OF ILLICIT ORIGIN AND TERRORIST FINANCING

SINGLE.- Articles 2, fraction VII; 9, fraction IV; 13, first paragraph; 26, fraction III and 30, fractions IV and V are REFORMED; Article 30, fractions VI, VII and VIII are ADDED to the "General Provisions for the Certification of Independent External Auditors, Compliance Officers and Other Professionals in the Matter of Prevention of Operations with Resources of Illicit Origin and Terrorist Financing", published in the Official Gazette of the Federation on October 2, 2014, updated with the modifications published in said dissemination medium on March 13, 2015, to read as follows:

" Article 2.- . . .

I. to VI

. . .

VII.

Supervised Entity: general depository warehouses, brokerage houses, exchange houses, currency centers, development banking institutions, multiple banking institutions, savings and loan cooperative societies, investment fund share distribution societies, regulated and unregulated multiple-object financial societies, popular financial societies, community financial societies, rural financial integration bodies, investment fund operating societies, money transmitters, credit unions and other persons subject to the supervision of the Commission. "

" Article 9.- . . .

I. to III.

. . .

IV.

Not having records of suspension, cancellation or revocation of any registration to serve as an independent external auditor, or that no certification has not been previously revoked by the Commission or by an authorized self-regulatory body in terms of the applicable legal provisions.

" Article 13.- The Evaluator will carry out the cross-checking of the documents sent electronically with the originals, indicated in fractions I, II, V, VI and VII of article 10 of these Provisions, prior to the Participants sustaining their evaluation. The foregoing, without prejudice to the Evaluator considering it appropriate to summon the Participant, for the purpose of clarifying doubts regarding the information or documentation attached to the application.

. . . "

" Article 26.- . . .

I. and II.

. . .

III.

At least one of the partners or employees, who performs the provision of audit and consulting services in the matter of prevention of operations with resources of illicit origin and terrorist financing, holds a valid Certificate.

When the partner or employee with a valid Certificate of the legal entity is in turn a partner or employee of another legal entity, they may not present their valid Certificate for the purpose of complying with the preceding paragraph with respect to that other legal entity, and

IV.

. . . "

" Article 30.- . . .

I. to III.

. . .

IV.

The required history or training hours are not successfully accredited in accordance with the information presented;

V.

The Commission has imposed any economic sanction on the certified persons;

VI.

In the case of legal entities, when the Commission detects that in the performance of audit and consulting activities in the matter, these deviate totally or partially from the methodology indicated in fraction IV of article 26 of these provisions;

VII.

The circumstances established in article 8, fractions I or III of these provisions are met, or

VIII.

Knowledge is obtained of the forgery or alteration in the information or documentation used to obtain the certification.

. . . "

TRANSITIONAL

SINGLE.- This Resolution will enter into force the day following its publication in the Official Gazette of the Federation.

Respectfully

Mexico City, June 23, 2017. - The President of the National Banking and Securities Commission, Jaime González Aguadé.- Signature.

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