01/06/2026
SFC and HKMA have recently issued regulatory circulars, indicating that supervisory focus is no longer limited to new account onboarding, but has been extended to ongoing monitoring of existing accounts and retrospective reviews.
In particular, Licensed Corporations and Registered Institutions are now required to conduct targeted reviews of investment accounts for Chinese Mainland investors opened from January 2023 onwards where questionable or forged documentation was used. This includes verification of identity documents, validation of account opening information, and review of account activity. Where problematic documentation is confirmed, such accounts may be subject to trading restrictions, termination of the relationship, and further regulatory actions.
For banks and securities firms, these requirements go beyond standard compliance obligations and imply a substantial need to re-examine, verify, and supplement historical customer documentation and evidentiary records.
Against the backdrop of tightening regulatory expectations and an increasing emphasis on retrospective review, comprehensive KYC processes are becoming an essential component of risk management and regulatory compliance frameworks for financial institutions.
香港證監會及金管局近日發出的最新監管通函，加強監管跨境金融活動，除了開戶審查外，現有客戶的帳戶也需持續監察及回溯式覆核。
其中，當局要求銀行及經紀行針對自 2023 年 1 月起開立、涉及可疑或偽造文件的投資帳戶進行專項審查，包括核查身份證明文件、開戶資料真確性及帳戶操作情況。若確認涉及問題文件，相關帳戶可能面臨限制交易、終止關係及後續監管處理。
對銀行及經紀行而言，相關要求不僅是合規問題，更代表大量客戶檔案需要重新檢視、核實及補充證據。
在監管持續收緊及回溯式審查趨勢下，全面的盡職審查，正逐漸成為金融機構風險管理及監管應對的重要一環。
