Annex 1 - Additional measures for opening and managing investment accounts of Chinese Mainland investors

Annex Email: HKMA E-mail Alert of 26 May 2026 (05:00 p.m. HKT)

Document Information

Title: Annex 1 - Additional measures for opening and managing investment accounts of Chinese Mainland investors

Type: Annex

URL: https://brdr.hkma.gov.hk/eng/doc-ldg/docId/20260522-10-EN

Email Received: 2026-05-26 17:20

Summary Created: 2026-05-26 12:10

English Summary (18806 chars)
Quick section switch
Management Summary
  • Purpose / Background:
    This Annex sets out additional HKMA measures for registered institutions (RIs) when opening and managing investment accounts of “Chinese Mainland investors,” defined as individual investors using a PRC resident identity card and/or PRC passport according to RI records or at account opening. The measures aim to address risks from questionable/forged documents, dormant zero-balance accounts, and potentially unlawful funding sources, while ensuring investor protection, safeguarding client assets, and compliance with existing HKMA/SFC/AML requirements.
  • One-line conclusion (what changed / what needs to be done):
    RIs must immediately tighten onboarding of new Chinese Mainland investor accounts, review and close specified risky/dormant accounts within prescribed timelines, and be prepared for HKMA-directed reviews and supervisory restrictions if execution is inadequate.
  • Key Changes (3-8 bullets):
  • New accounts for Chinese Mainland investors must now include a written client declaration covering lawful offshore funding, no prior closure/suspension for forged/questionable documents, obligation to update changes within 7 business days, and consent to regulatory/law-enforcement disclosure.
  • Settlement for new accounts must be restricted to bank accounts in the client’s own name held with Hong Kong licensed banks or banks supervised in SFC-recognized eligible jurisdictions.
  • RIs must ensure all future deposits and withdrawals for such investment accounts flow exclusively through those designated bank accounts.
  • HKMA may require selected RIs to perform an independent Account Opening Review of accounts opened since January 2023 (or other HKMA-specified period) to identify accounts opened with questionable/forged documents.
  • Identified accounts using questionable/forged documents must be restricted, reviewed for suspicious activity, reported where necessary, closed, and the relevant clients permanently barred from opening future investment accounts with the RI or affiliates.
  • RIs must review and identify zero-balance dormant investment accounts of Chinese Mainland investors and either reactivate them through updated KYC/CDD plus new Measure 3 checks or close them.
  • HKMA may request review reports and may impose risk-mitigation/supervisory action, including restrictions on solicitation and account opening, if RI handling is unsatisfactory.
  • Existing arrangements under joint Hong Kong/Mainland schemes, such as Southbound Wealth Management Connect, are carved out and continue under existing rules.
  • Key Dates / Deadlines:
  • Measures 2 and 3: effective from the date of the circular.
  • Dormant Account Review: must be completed within 3 months from the date of the circular.
  • Closure of identified zero-balance dormant accounts: within 6 months from the date of the circular if reactivation steps cannot be satisfactorily completed.
  • Reference date for zero-balance dormant status: 22 May 2026; account must have no asset balance as of that date and no client-initiated activity in the preceding 12 months.
  • Account Opening Review under Measure 1: for selected RIs upon HKMA request; must be completed within 3 months of request.
  • If unable to complete the Account Opening Review on time: RI must notify HKMA immediately upon becoming aware, and no later than 1 month after HKMA’s request unless reasonably justified.
  • Closure of accounts identified under Measure 1: within 6 months from completion of the Account Opening Review.
  • Declaration updates by client: within 7 business days of changes.
  • Applicability / Impact scope:
    Applies to all RIs handling new and existing investment accounts of Chinese Mainland investors, except accounts opened under regulator-jointly developed cross-boundary schemes/arrangements that already follow separate rules. Measure 1 applies on a risk-based basis to RIs specifically selected by HKMA. Impacts onboarding, KYC/CDD, settlement controls, account lifecycle management, surveillance, complaints handling, recordkeeping, and regulatory reporting.
  • Recommended management actions (3-7 actionable bullets):
  • Launch a gap assessment across onboarding, account maintenance, settlement controls, AML surveillance, and closure workflows for Chinese Mainland investor accounts.
  • Implement mandatory declaration forms and system controls preventing account opening without compliant declarations and designated eligible bank accounts.
  • Build/validate account screening to identify zero-balance dormant accounts and, if requested by HKMA, accounts opened since January 2023 with questionable/forged documents.
  • Establish formal closure playbooks covering advance client notice, transaction suspension, asset unwind/return, escalation for exceptional cases, and affiliate blacklisting where required.
  • Strengthen suspicious activity review and reporting triggers for identified accounts, including forged-document and unlawful-funding scenarios.
  • Ensure accessible record retention for reviews, declarations, reactivation procedures, and closure justifications for audit/compliance inspection.
  • Allocate sufficient staffing for client communications, complaints handling, and management oversight to avoid supervisory restrictions.
Detailed Summary
  1. Document overview (nature, purpose, scope)
  • Nature:
  • Annex 1 to an HKMA circular setting additional measures for opening and managing investment accounts of Chinese Mainland investors.
  • Purpose:
  • Reduce risks associated with forged/questionable identification documents, dormant accounts that may be misused, and unlawful funding/capital control concerns.
  • Reinforce investor protection, proper safeguarding of client assets, and compliance with existing legal/regulatory obligations.
  • Scope:
  • Applies to “Chinese Mainland investors,” defined as individual investors who use either or both a PRC resident identity card and a PRC passport as identification according to RI records or at account opening.
  • Measures 2 and 3 apply to all RIs from the date of the circular.
  • Measure 1 applies only where HKMA separately requests selected RIs, using a risk-based approach.
  • Related compliance framework expressly referenced:
  • Client Securities Rules.
  • SFC Code of Conduct.
  • Banking Ordinance.
  • Anti-Money Laundering and Counter-Terrorist Financing Ordinance.
  • Code of Banking Practice.
  • Relevant SFC/HKMA guidance, including HKMA’s 23 February 2017 circular on selling investment products/handling client securities and the AML Guideline.
  • Exclusion:
  • Accounts opened under jointly developed Hong Kong/Mainland schemes or arrangements, e.g. Southbound Scheme clients under Cross-boundary Wealth Management Connect in the GBA, continue under existing requirements and do not follow this Annex 1.
  1. Main requirements (group by topic; state what must be done)
  • A. Measure 1: Closure of investment accounts opened using questionable or forged documents
  • Trigger:
  • HKMA may require selected RIs to conduct an “Account Opening Review.”
  • Review scope:
  • Identify client investment accounts opened since January 2023, or another HKMA-specified period, that used questionable or forged documents, including proof of identity.
  • Identify:
  • party/parties responsible for providing the questionable/forged documents; and
  • person(s) responsible for the control failings.
  • Review governance:
  • Must be conducted by an independent party, internal or external.
  • Must follow HKMA-prescribed scope and methodology.
  • Completion deadline: within 3 months from HKMA request.
  • If not feasible, RI must notify HKMA immediately upon becoming aware and in any case no later than 1 month after request, unless reasonably justified.
  • Carve-out for proof of identity review:
  • Documentation generated by certification authorities whose electronic certificates have obtained mutual recognition status accepted by the HKSAR Government may be excluded, as this is considered low risk.
  • Actions for identified accounts:
  • Give advance written notice to client.
  • Suspend new client-initiated transactions, except those required to close positions or reduce balances for settlement of obligations/liabilities.
  • Allow reasonable time for clients to unwind positions and transfer funds, particularly back to the original source bank accounts to the extent possible.
  • Close accounts as soon as practicable once assets are withdrawn/disposed of.
  • Expected closure deadline: within 6 months from completion of the Account Opening Review, unless exceptional circumstances such as court orders.
  • Maintain records if closure is delayed.
  • Continue safeguarding client assets and protecting client interests until formal closure.
  • Allocate sufficient resources for enquiries/complaints.
  • Review transactions for suspicious activity red flags and make relevant law-enforcement reports, including suspicious transaction reports, where necessary.
  • Prohibit those clients from opening future investment accounts with the RI or any affiliated firms.
  • B. Measure 2: Closure of zero-balance dormant investment accounts
  • Definition:
  • A “zero-balance dormant investment account” is an investment account held by a Chinese Mainland investor that:
  • has no asset balance as of 22 May 2026; and
  • had no client-initiated activity in the 12 months preceding that reference date.
  • Review requirement:
  • Conduct a “Dormant Account Review” within 3 months from the date of the circular to identify all such accounts.
  • Initial treatment:
  • Give advance written notice regarding suspension and intended closure if reactivation procedures cannot be satisfactorily completed.
  • Suspend accounts from any new transactions unless/until reactivation is satisfactorily completed.
  • Reactivation procedures:
  • Contact clients and confirm KYC/customer due diligence information is up to date and relevant, with reference to paragraph 5.2 of the AML Guideline.
  • Perform Measure 3(i) and 3(ii):
  • obtain the required written declaration; and
  • ensure use of compliant own-name bank accounts for settlement.
  • Recordkeeping:
  • Proper records of procedures for each account must be maintained and readily accessible for compliance and audit.
  • Closure requirement:
  • Close identified accounts within 6 months from the date of the circular if steps above cannot be satisfactorily completed, unless exceptional circumstances such as extenuating circumstances of clients.
  • Keep records justifying delayed closure.
  • Client protection:
  • Act in accordance with client agreements and provide support as appropriate until closure.
  • Allocate sufficient resources for enquiries/complaints.
  • Special rule:
  • If dormant accounts involved questionable or forged documents, RI must terminate the relationship by following Measure 1 steps (ii) to (vii), instead of Measure 2 steps (ii) to (v).
  • C. Measure 3: Opening new investment accounts
  • Applies irrespective of onboarding approach used by the RI.
  • Mandatory written declaration from the investor must confirm:
  • all funds supporting investment activities and related settlements are from lawful sources outside the Chinese Mainland;
  • the investor does not have an account previously closed or suspended by any licensed corporation (LC) or RI due to use of questionable or forged documents;
  • the investor will notify the RI within 7 business days of changes in declaration information; and
  • the investor understands the RI may disclose personal and other relevant information to law enforcement agencies or regulatory authorities upon request.
  • Settlement account control:
  • Investor must use bank accounts in the investor’s own name with:
  • banks licensed in Hong Kong; or
  • banks supervised by banking regulators in eligible jurisdictions.
  • Eligible jurisdictions are based on the list published by the SFC under “Acceptable account opening approaches.”
  • All future deposits and withdrawals for the investment account must be conducted exclusively through those bank accounts.
  • Subsequent adverse findings:
  • If client funding sources are later found unlawful or in violation of PRC capital control regulations, the RI must close the investment account and follow Measure 1 steps (ii) to (vii).
  • Recordkeeping and reporting:
  • Maintain proper records of each account opening process, readily accessible for compliance checks and audit.
  • Provide information to HKMA on request, including number/details of new accounts opened during a specified period and the written declarations.
  • D. Supervisory expectations and consequences
  • RIs must provide Account Opening Review and Dormant Account Review reports to HKMA upon request.
  • If HKMA finds review execution, account closure handling, or client enquiry/complaint handling unsatisfactory, it may impose risk mitigation measures and supervisory action restricting regulated activities, including solicitation and account opening.
  1. Key changes (vs previous requirements)
  • Introduces China Mainland investor-specific onboarding controls beyond general KYC/CDD:
  • mandatory investor declaration on offshore lawful funds, no prior forged-document closure/suspension, change notification, and information disclosure acknowledgment.
  • Introduces a stricter settlement framework:
  • only own-name bank accounts with Hong Kong licensed banks or banks in eligible jurisdictions may be used, and all account inflows/outflows must use those accounts exclusively.
  • Creates a defined closure regime for:
  • accounts opened with questionable/forged documents; and
  • zero-balance dormant investment accounts.
  • Imposes independent review requirements and prescribed timelines for HKMA-directed account opening reviews.
  • Expands consequences:
  • future account opening prohibition for clients linked to forged/questionable documents.
  • potential HKMA restrictions on RI solicitation/account opening if implementation is poor.
  1. Important dates & transition
  • Effective immediately from date of circular:
  • Measure 2 and Measure 3.
  • Within 3 months from date of circular:
  • complete Dormant Account Review.
  • Within 6 months from date of circular:
  • close identified dormant accounts if reactivation cannot be completed satisfactorily.
  • Reference date:
  • 22 May 2026 for determining zero-balance dormant status, together with no client-initiated activity in previous 12 months.
  • Upon HKMA request for selected RIs:
  • complete Account Opening Review within 3 months of request.
  • notify HKMA immediately if timing risk arises, and no later than 1 month after request unless justified.
  • Within 6 months from completion of Account Opening Review:
  • expected closure of identified accounts opened using questionable/forged documents.
  • Ongoing:
  • client must notify changes to declaration within 7 business days.
  1. Impact and risks (operations/compliance/IT/data/reporting)
  • Operations:
  • Need structured end-to-end workflows for notice, suspension, reactivation, asset unwind, closure, and affiliate-level account-opening prohibition.
  • Compliance/AML:
  • Higher scrutiny on source of funds, forged-document detection, KYC refresh, transaction red-flag reviews, and suspicious transaction reporting.
  • IT/systems:
  • System controls likely needed to:
  • capture and store declarations;
  • restrict settlement channels to approved own-name bank accounts;
  • identify zero-balance dormant accounts;
  • flag clients subject to future onboarding prohibition;
  • generate HKMA management information/reporting.
  • Data/records:
  • Readily accessible records required for reviews, methodologies, notices, reactivation attempts, closure reasons, and exceptions.
  • Customer servicing/reputation:
  • Increased complaints/enquiry volumes expected from suspension/closure actions; insufficient support may heighten regulatory risk.
  • Supervisory risk:
  • Poor implementation may lead to HKMA restrictions on solicitation/account opening and other regulated activities.
  1. Compliance action checklist (practical steps)
  • Governance and policy
  • Update policies/procedures for Chinese Mainland investor account opening, maintenance, dormancy, suspicious activity review, and closure.
  • Assign accountable owners across frontline, compliance, operations, AML, legal, and IT.
  • Onboarding controls
  • Implement mandatory declaration template satisfying all four prescribed confirmations/undertakings.
  • Add control to block account opening if declaration is incomplete or absent.
  • Validate settlement bank account eligibility and beneficial ownership in the client’s own name.
  • Restrict all deposits/withdrawals to approved settlement bank accounts only.
  • Existing account reviews
  • Build inventory of Chinese Mainland investor accounts.
  • Prepare dormant-account logic and evidence trail for identification and contact attempts.
  • Prepare for possible HKMA-directed retrospective review since January 2023.
  • Closure and remediation
  • Establish standard notice language for suspension/closure.
  • Define exceptions handling for court orders/extenuating circumstances and required approvals/documentation.
  • Implement affiliate-level screening to prevent future account opening by clients linked to forged/questionable documents.
  • AML and reporting
  • Embed triggers for suspicious activity review where questionable/forged documents or unlawful funds are detected.
  • Set escalation and reporting protocols to law enforcement and HKMA where appropriate.
  • Prepare MI/reporting packs for HKMA requests, including review outputs and new account details.
  • Training and customer handling
  • Train frontline and operations staff on new declaration, settlement, and closure requirements.
  • Allocate sufficient resources and scripts/processes for client enquiries and complaints.
  • Record retention
  • Ensure all documents and review evidence are stored in a manner readily accessible for compliance and audit.
  1. Appendices/attachments summary (if any; 1-3 sentences each; total <= 20%)
  • This document is itself an Annex and contains no separate operational appendices requiring standalone implementation.
  • It references Appendix A to an SFC Circular for examples of document irregularities and the SFC list of eligible jurisdictions for acceptable account opening approaches; these are supporting reference materials that help calibrate review scope and settlement-bank eligibility but do not change the core obligations set out in this Annex.
中文摘要 (7732 chars)
快速切換摘要區塊
管理層摘要
  • 目的/背景: HKMA 就中國內地投資者開立及管理投資帳戶提出額外措施,目的是降低使用可疑/偽造文件開戶、零結餘休眠帳戶被濫用,以及資金來源或跨境資金合規風險,同時加強保障客戶資產及合法權益。
  • 一句話結論(文件要你做什麼/改了什麼): 所有認可機構(RIs)須即時對中國內地投資者的新開投資帳戶執行新增聲明及指定結算銀行帳戶要求,並在限期內清理零結餘休眠帳戶;被 HKMA 點名者還須就可疑/偽造文件開立帳戶進行獨立檢視及關戶。
  • 關鍵變更(3-8 點):
  • 明確界定「中國內地投資者」: RI 紀錄或開戶時使用中國居民身份證及/或中國護照作識別文件的個人投資者。
  • Measure 2、3 自本通函日期起適用於現有管理及新開帳戶。
  • 新開帳戶必須取得書面聲明: 境外合法資金、未曾因可疑/偽造文件被 LC/RI 關閉或暫停帳戶、資料變更 7 個營業日內通知、同意按執法/監管要求披露資料。
  • 所有入金/出金日後必須僅經客戶本人名下、由香港持牌銀行或合資格司法管轄區受監管銀行開立的帳戶進行。
  • 零結餘休眠投資帳戶須於通函日起 3 個月內完成識別;如未能完成重啟核實程序,須於通函日起 6 個月內關戶。
  • 如帳戶涉及可疑/偽造文件,須按更嚴格程序限制交易、通知客戶、審視可疑交易、必要時向執法機關申報,並原則上禁止該客戶日後於該 RI 及聯營公司再開投資帳戶。
  • 被 HKMA 要求的 RI,須在指定範圍內就 2023 年 1 月起或 HKMA 指定期間開立的相關帳戶做獨立檢視,並於要求日起 3 個月內完成。
  • 重要日期 / 截止日:
  • Measure 2、3: 自本通函日期起實施。
  • 休眠帳戶識別: 通函日起 3 個月內完成。
  • 未完成重啟程序的零結餘休眠帳戶: 通函日起 6 個月內關閉。
  • 可疑/偽造文件帳戶檢視: HKMA 要求日起 3 個月內完成;如未能如期完成,須在知悉後立即且最遲於要求日起 1 個月內通知 HKMA。
  • 可疑/偽造文件帳戶: 檢視完成日起 6 個月內關閉。
  • 零結餘休眠帳戶定義參考日: 2026 年 5 月 22 日。
  • 適用對象 / 影響範圍: 所有 RIs;對象為中國內地個人投資者之投資帳戶。惟港中兩地監管機構共同設計的安排(如跨境理財通南向通)繼續按現有規定處理,不適用本 Annex 1 措施。
  • 管理層建議行動(3-7 點,務必可執行):
  • 立即更新開戶表、客戶聲明、系統控制及 SOP,納入新聲明及指定結算帳戶要求。
  • 啟動中國內地投資者帳戶盤點,建立零結餘休眠帳戶清單及關戶時程。
  • 為可疑/偽造文件個案建立升級、獨立檢視、可疑交易申報及關戶流程。
  • 強化前線、營運、合規、客服培訓,特別是通知、限制交易、客訴處理及紀錄保存。
  • 檢查是否能系統性限制非指定銀行帳戶的入金/出金,並保留可供審計的證據鏈。
  • 預備 HKMA 要求時可即時提交檢視報告、新開帳戶數據及客戶書面聲明。
  • 評估未達要求的監管後果,優先處理可能導致招攬或開戶活動受限的缺口。
詳細摘要
  1. 文檔概述(性質、目的、適用範圍)
  • 文件性質:
  • 本文件為 Annex 1,題為「Additional measures for opening and managing investment accounts of Chinese Mainland investors」。
  • 屬 HKMA 通函下的補充監管措施,重點是中國內地投資者投資帳戶的開立、管理、休眠帳戶清理及問題帳戶關閉。
  • 目的:
  • 降低以可疑或偽造文件開戶的風險。
  • 降低零結餘休眠投資帳戶被非法使用的風險。
  • 加強對中國內地投資者資金來源、結算銀行帳戶及跨境資金合規的控制。
  • 保護客戶合法權益及妥善保障客戶資產。
  • 適用範圍:
  • 適用於所有 RIs(認可機構)管理及新開立的中國內地投資者投資帳戶。
  • 「中國內地投資者」指: 根據 RI 紀錄或在開立投資帳戶時,以中華人民共和國居民身份證及/或護照作為識別文件的個人投資者。
  • 不適用範圍:
  • 由香港與中國內地監管機構共同設計的計劃或安排下開立的投資帳戶,不需遵守本 Annex 1 的措施,繼續沿用既有要求與指引。
  • 文件明示例子: 粵港澳大灣區跨境理財通的南向通客戶。
  • 相關合規基礎:
  • Client Securities Rules
  • SFC Code of Conduct
  • Banking Ordinance
  • Anti-Money Laundering and Counter-Terrorist Financing Ordinance
  • Code of Banking Practice
  • 以及 SFC、HKMA 已發布相關指引(包括 2017 年 2 月 23 日 HKMA 關於投資產品銷售及客戶證券處理指引、AML Guideline)。
  1. 主要要求(按主題分組,說清楚「要做什麼」)
  • A. Measure 1: 使用可疑或偽造文件開立的投資帳戶的關閉
  • 適用方式:
  • 並非所有 RI 自動適用;HKMA 將採用風險為本方法,另行通知被選定 RI 執行本措施。
  • 帳戶開立檢視(Account Opening Review):
  • 按 HKMA 要求,檢視自 2023 年 1 月起,或 HKMA 指定的其他期間內開立的投資帳戶。
  • 識別使用可疑或偽造文件(包括身份證明文件)的帳戶。
  • 對每個相關帳戶,找出:
  • 提供可疑/偽造文件的責任方;
  • 導致控制失效的責任人士。
  • 檢視須由獨立方執行,可為內部或外部;並須依照 HKMA 規定的範圍及方法進行。
  • 完成時限與延遲通報:
  • 檢視須在 HKMA 要求日起 3 個月內完成。
  • 如無法完成,RI 須在知悉情況後立即通知 HKMA,且無論如何不得遲於 HKMA 要求日起 1 個月,除非有合理理由。
  • 帳戶限制與關閉:
  • 向客戶發出事先書面通知。
  • 暫停任何由客戶發起的新交易,但以下例外可進行:
  • 為平倉而需進行的交易;
  • 為償付責任或負債而減少帳戶結餘的交易。
  • RI 應給予客戶合理時間處理資產,例如:
  • 平倉;
  • 把資金轉回銀行帳戶,尤其是最初匯入投資帳戶的銀行帳戶(在可行情況下)。
  • 客戶資產一旦提取或處置完畢,應盡快關戶。
  • 原則上須在 Account Opening Review 完成日起 6 個月內關閉相關帳戶;若有特殊情況(如帳戶受法院命令限制)可例外,但須妥善保存未能如期關戶的理由。
  • 客戶保障與資產保管:
  • 關戶前須按客戶協議行事,並確保客戶資產妥善保障、客戶利益得到充分保護。
  • 客訴與查詢處理:
  • 須配置充足資源應對客戶查詢及投訴。
  • 可疑活動檢視與申報:
  • 審視相關帳戶交易是否存在可疑活動警號。
  • 必要時向執法機關作適當舉報,例如:
  • 使用可疑/偽造文件;
  • 可疑交易報告(STR)。
  • 未來開戶禁止:
  • 禁止相關客戶未來在該 RI 或其聯營公司開立任何投資帳戶。
  • 補充說明:
  • 如客戶身份是透過獲香港特區政府接受、具互認地位的認證機構電子證書服務驗證,屬低風險;若採用該開戶方式,RI 可把該等身份證明文件排除於檢視範圍外。
  • B. Measure 2: 零結餘休眠投資帳戶的關閉
  • 定義:
  • 「零結餘休眠投資帳戶」指中國內地投資者持有的投資帳戶,且:
  • 在 2026 年 5 月 22 日(reference date)當日沒有任何資產結餘;以及
  • 在 reference date 前 12 個月內沒有客戶發起活動。
  • 識別檢視(Dormant Account Review):
  • RI 須在本通函日期起 3 個月內完成檢視,以識別全部零結餘休眠投資帳戶。
  • 重啟前置程序與帳戶暫停:
  • 若未能圓滿完成下列程序,須先向客戶發出事先書面通知,說明帳戶將被暫停及其後可能關閉。
  • 在 RI 滿意完成下述程序前,帳戶不得進行任何新交易:
  • 聯絡客戶,確認 KYC 及 customer due diligence 資料仍屬最新及相關;
  • 對客戶執行 Measure 3(i) 及 3(ii),即:
  • 取得客戶書面聲明;
  • 確認僅使用符合要求的本人名下銀行帳戶作結算。
  • RI 須就每個客戶帳戶保存妥善紀錄,且須方便合規檢查及審計。
  • 關戶要求:
  • 如未能圓滿完成上述重啟程序,須在本通函日期起 6 個月內關閉已識別帳戶。
  • 特殊情況(如客戶有特殊困難)可例外,但須妥善保存未能如期關戶的理由。
  • 客戶保障:
  • 關戶前須按客戶協議行事,並向客戶提供適當支援,以確保正式關戶前客戶利益仍獲充分保障。
  • 客訴與查詢處理:
  • 須配置充足資源處理客戶查詢及投訴。
  • 若發現涉及可疑/偽造文件:
  • 若休眠帳戶檢視中發現帳戶涉及可疑或偽造文件,則不能只按 Measure 2 處理。
  • 應改按 Measure 1 的步驟 (ii) 至 (vii) 處理,即採取更嚴格的限制交易、通知、關戶、可疑交易審視、申報及禁止未來開戶等措施。
  • C. Measure 3: 新開投資帳戶要求
  • 適用範圍:
  • 凡中國內地投資者向 RI 申請開立投資帳戶,不論 RI 採用何種開戶方式,均須執行以下要求。
  • 必須取得客戶書面聲明:
  • (a) 確認所有支持投資活動及相關交收的資金,均來自中國內地以外的合法來源。
  • (b) 確認客戶沒有任何曾因使用可疑或偽造文件,而被任何持牌法團(LCs)或 RI 關閉或暫停的帳戶。
  • (c) 承諾如書面聲明資訊有任何變更,須在 7 個營業日內通知 RI。
  • (d) 確認理解 RI 在執法機關或監管機構要求下,可披露其個人及其他相關資料。
  • 結算銀行帳戶要求:
  • 客戶必須使用其本人名下的銀行帳戶作結算用途。
  • 該銀行帳戶須開立於:
  • 香港持牌銀行;或
  • 受合資格司法管轄區銀行監管機關監管的銀行。
  • 所有日後對投資帳戶的存款及提款,必須僅透過上述銀行帳戶進行。
  • 後續發現不合法資金來源時的處置:
  • 如其後發現客戶資金來源不合法,或違反中國內地任何資本管制規定,RI 須關閉該投資帳戶。
  • 關戶程序應參照 Measure 1 的步驟 (ii) 至 (vii)。
  • 紀錄保存:
  • RI 須為每個客戶的開戶流程保留妥善紀錄,且須便於合規檢查及審計。
  • 向 HKMA 提供資料:
  • HKMA 要求時,RI 須提交資料,包括但不限於:
  • 指定期間內新開立投資帳戶的數量及詳情;
  • 客戶按 Measure 3(i) 提交的書面聲明。
  • D. 監管回報與監管後果
  • RI 須在 HKMA 要求時提交:
  • Account Opening Review 報告;
  • Dormant Account Review 報告。
  • 若 HKMA 認為 RI 在檢視工作、關戶安排、客戶查詢或投訴處理方面表現不理想,可採取:
  • 風險緩減措施;
  • 監管行動;
  • 限制 RI 的受規管活動,包括但不限於招攬及開戶活動。
  1. 關鍵變更(對比既有要求/舊政策)
  • 對中國內地投資者新增專門措施,而非僅依賴一般 KYC/AML/適當性及客戶資產保障框架。
  • 新開投資帳戶新增兩項硬性控制:
  • 必須取得特定內容的書面聲明;
  • 必須限定存款/提款只經本人名下且符合監管要求的銀行帳戶。
  • 零結餘休眠投資帳戶不再可被動長期保留:
  • 需在明確時限內完成識別、重啟核實或關戶。
  • 可疑/偽造文件個案處置更具體且更嚴格:
  • 要求獨立檢視;
  • 要求識別責任方及控制失效責任人;
  • 規定通知、限制交易、關戶、可疑交易審視與申報;
  • 增加未來不得再開戶的禁令。
  • HKMA 明確保留以監管措施限制 RI 招攬及開戶活動的權力,提升執行壓力與後果。
  1. 重要日期與過渡安排(含實施/生效/截止)
  • 即時生效:
  • 所有 RI 自本通函日期起,須開始實施 Measure 2 及 Measure 3。
  • Account Opening Review:
  • 僅適用於被 HKMA 選定的 RI。
  • 檢視期間: 2023 年 1 月起,或 HKMA 指定的其他期間。
  • 完成期限: HKMA 要求日起 3 個月內。
  • 延遲通知: 知悉不能按期完成時須立即通知 HKMA,且最遲不得晚於要求日起 1 個月,除非有合理理由。
  • 可疑/偽造文件帳戶關閉:
  • 原則上在 Account Opening Review 完成日起 6 個月內完成。
  • Dormant Account Review:
  • 本通函日期起 3 個月內完成。
  • 零結餘休眠帳戶關閉:
  • 如未能完成重啟程序,須於本通函日期起 6 個月內關閉。
  • 參考日:
  • 2026 年 5 月 22 日用作判定「零結餘休眠投資帳戶」的 reference date。
  • 例外情況:
  • 可疑/偽造文件帳戶: 如受法院命令等特殊情況,可延後關戶。
  • 休眠帳戶: 如客戶有特殊困難等情況,可延後關戶。
  • 以上均須保留充分理據及紀錄。
  • 豁免/不適用安排:
  • 監管共同設計計劃下之帳戶(例如南向通)沿用原有規定,不適用本 Annex 1。
  1. 對機構的影響與風險(營運/合規/IT/資料/報告)
  • 營運影響:
  • 需大規模盤點中國內地投資者帳戶,分類為新開戶、休眠戶、問題戶。
  • 需建立通知、暫停、平倉、資產提取、關戶及客訴處理流程。
  • 需準備應對客戶查詢、投訴及可能爭議。
  • 合規風險:
  • 如未妥善取得書面聲明、未核實結算銀行帳戶、未及時關戶或未保留紀錄,可能被視為執行不力。
  • 發現不合法資金來源或違反中國內地資本管制後,若未採取關戶及申報程序,存在重大 AML/監管風險。
  • IT / 系統影響:
  • 開戶系統需新增聲明欄位、文件留存、7 個營業日變更通知追蹤。
  • 交易/資金系統需可限制只接受指定本人名下銀行帳戶出入金。
  • 需可標記及凍結休眠戶、問題戶,並保留審計軌跡。
  • 資料與紀錄保存:
  • 所有檢視、重啟、通知、關戶、例外理由、客戶聲明及結算銀行帳戶驗證均須完整保存。
  • 紀錄須可供合規檢查及審計快速調取。
  • 報告與監管互動:
  • 需能按 HKMA 要求快速提交:
  • 檢視報告;
  • 新開戶數量及詳情;
  • 客戶書面聲明。
  • 監管後果:
  • 若 HKMA 認為執行不理想,可能限制 RI 的受規管活動,尤其招攬及開戶活動,對業務發展有直接影響。
  1. 合規動作清單(checklist)
  • 治理與責任
  • 指定業務、合規、營運、AML、IT、客服的跨部門負責人。
  • 如被 HKMA 點名執行 Measure 1,立即委任獨立檢視方(內部或外部)。
  • 政策與程序
  • 更新開戶政策,納入中國內地投資者專屬書面聲明要求。
  • 更新資金往來政策,要求僅接受符合資格的本人名下結算銀行帳戶。
  • 訂立可疑/偽造文件個案關戶 SOP 與禁止再開戶機制。
  • 訂立零結餘休眠帳戶識別、重啟核實、暫停與關戶 SOP。
  • 客戶與帳戶盤點
  • 識別所有屬於「中國內地投資者」定義的帳戶。
  • 在限期內完成 Dormant Account Review。
  • 如收到 HKMA 要求,啟動 Account Opening Review,涵蓋 2023 年 1 月起或指定期間。
  • 文件與聲明
  • 蒐集並保存新開戶客戶書面聲明。
  • 對休眠戶重啟客戶補做書面聲明及結算帳戶核實。
  • 對資料變更設 7 個營業日通知監測機制。
  • 交易與資金控制
  • 實施只允許指定本人名下銀行帳戶入金/出金的系統控制。
  • 對被識別問題帳戶即時限制新交易,僅保留平倉及清償責任所需交易。
  • 客戶通知與關戶
  • 發出事先書面通知,說明暫停及關戶安排。
  • 給予合理時間讓客戶提取資產、平倉及轉回資金。
  • 在規定時限內完成關戶;如未能如期完成,保留充分理據。
  • AML / 執法申報
  • 對問題帳戶交易做 red flag 檢視。
  • 必要時提交可疑交易報告及向執法機關通報偽造/可疑文件使用。
  • 培訓與監督
  • 對前線、審批、營運、客服及合規團隊進行專項培訓。
  • 建立管理層 MIS,追蹤檢視進度、關戶進度、客訴數量及逾期例外。
  • 監管回應
  • 預備向 HKMA 提交檢視報告、帳戶統計、個案細節及客戶聲明。
  1. 附件/附錄摘要(如有;每項 1-3 句;總量 <= 20%)
  • 本文件本身為 Annex 1:
  • 屬主體規定文件,而非純參考附錄,因此其內容本身即構成具體合規要求與時限。
  • 文內提及 Appendix A to the SFC Circular:
  • 僅作參考用途,供 RI 參照文件異常情況的例子(Finding 1),協助識別可疑/偽造文件。
  • 該 Appendix 並非本 Annex 1 直接新增義務來源,但會影響 RI 的檢視判斷標準與執行一致性。
  • 文內提及 SFC 網頁的 eligible jurisdictions 名單:
  • 用於判斷哪些境外銀行監管司法管轄區可接受作結算銀行帳戶來源。
  • 該名單會直接影響客戶可用銀行帳戶範圍,因此屬執行門檻相關參考資料。