Gratis test: hvitvasking for regnskap, megling og handel

What is the purpose of hvitvaskingsloven (the Anti-Money Laundering Act)?

• A) To prevent and detect money laundering and terrorist financing, and to protect society
• B) To ensure that taxes and duties are paid on time each year
• C) To regulate who may run accounting and brokerage businesses
• D) To protect consumers against unfair terms in purchase agreements

What must a business-specific risk assessment, at a minimum, take into account under § 7 second paragraph?

• A) Only the size of the customers and how long they have been customers
• B) Its own business, products and services, customer groups and geographical factors
• C) Only the industry association's recommendations and competitors' procedures for similar businesses
• D) Only the business's turnover, profit and number of employees

What is a beneficial owner under the Anti-Money Laundering Act (hvitvaskingsloven)?

• A) A company that directly owns more than half of the shares in the customer, and in practice controls the board and the day-to-day operations
• B) The general manager of the customer's company, since he is responsible for the company's dispositions
• C) A natural person who ultimately owns or controls the customer, or on whose behalf a transaction is carried out
• D) Anyone who has authority to sign agreements on behalf of the customer

When must reporting entities carry out enhanced customer due diligence?

• A) In all customer relationships during the first year
• B) Only when Økokrim requests it in an inquiry
• C) Only when the customer pays in cash over NOK 40,000, regardless of what else the customer does
• D) When there is a high risk of money laundering or terrorist financing, and towards PEPs

What triggers the duty to investigate under § 25 første ledd (first paragraph)?

• A) Circumstances that may indicate money laundering or terrorist financing
• B) Only evidence that the customer has committed a criminal act in Norway or abroad
• C) Only transactions of NOK 100,000 or more
• D) Only an inquiry from Økokrim about a specific customer

What triggers the duty to report under § 26 første ledd (first paragraph)?

• A) Any payment over NOK 100,000 without anything else being assessed
• B) Circumstances which, after further investigation, give grounds for suspicion
• C) A customer turning out to be a PEP (politically exposed person) when the customer relationship is established
• D) A customer refusing to answer a single question from the business

When is the customer relationship considered established for an auditor?

• A) When the customer has been entered into the audit firm's customer list and has been assigned a customer number
• B) When the audit report for the first year has been delivered to the customer
• C) When the engagement has been accepted, or the statement has been sent to Foretaksregisteret (the Register of Business Enterprises)
• D) When the customer has paid the first invoice for the audit fee

Which provision in straffeloven (the Penal Code) covers someone who helps others secure the proceeds of a criminal act?

• A) Straffeloven § 321
• B) Straffeloven § 135
• C) Straffeloven § 266
• D) Straffeloven § 337

When must the risk of a new product or new technology be assessed specifically?

• A) Before the product is offered or the technology is taken into use
• B) Every third year, regardless of whether anything has changed
• C) When Finanstilsynet announces that an inspection will be carried out
• D) Only after the first customers have complained about the service

What ownership share makes a natural person a beneficial owner under § 14 first paragraph letter a?

• A) More than 75 percent
• B) More than 25 percent
• C) More than 10 percent
• D) More than 50 percent