Compliance and Risk Management Rulebook Introduction Part I – Compliance Management Introduction A. General Principles B. Compliance Management System C. Duties of the Compliance Officer D. Risk Management E. Operation Management F. Books and Records G. Audit H. Regulatory Reporting I. Regulatory Notifications J. Staff Management and Training Part II – Tax Reporting and Compliance Part III – Anti-Money Laundering and Combating the Financing of Terrorism Introduction A. Appointment and Duties of Money Laundering Reporting Officer B. Policies and Procedures C. AML/CFT Controls D. Risk Assessment E. Client Due Diligence F. Suspicious Transaction Monitoring and Reporting G. FATF Travel Rule H. Record Keeping I. Enforcement Part IV – Client Money Rules Application and Interpretation A. Treatment of Client Money B. Third-Party Bank C. Disclosure, Reporting and Audit Requirements D. Reconciliation E. Failure to Comply Part V – Client Virtual Assets Rules Application and Interpretation A. Treatment of Client VAs B. Proof of Reserves C. Reconciliation Part VI – Anti-Bribery and Corruption A. General Principles B. No Corrupt Payments C. Investigation and Reporting D. Information and Trainings E. Responsibility for the Policy F. Consequences of Breach Schedule 1 – Definitions