Oscola Finance

8/12/2019 Oscola Finance

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The Impact of POCA 2002 on Gatekeepers

[Name of the writer]

[Name of the institution]


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POCA 2002 2

The Impact of POCA 2002 on Gatekeepers

Introduction

The efforts regarding go ernment authorities g!o"a!!# to he!p o ercome the issues

and frauds of mone# !aundering ha e recei ed a fresh push$ There is an increase in

attention on gatekeepers "# G% countries and the &inancia! Task &orce '&AT&($ The

gatekeepers encompass !aw#ers and accountants who are assumed to "e assisting

crimina!s "# hand!ing their transaction re!ated to mone# !aundr# situations$ Proceeds of

Crime Act)s 2000 part *II was enforced as !aw "# &e"ruar# 200+$ The second ,uropean

-irecti e wi!! soon "e imp!emented "# the new .one# /aundering egu!ations 200+ and

now it is going to take in account the gatekeepers as we!! with the pro ision of a

regu!ator# management$

There are mergers and updates in the new act for crimina! acti ities mone#

!aundering !egis!ation with distinct conditions for contro!!ing terrorist financing in the

Terrorism Act 2000$

New crimes test

The crime of mone# !aundering was restricted to the earnings from chargea"!e

crime1 drugs and terrorism "efore &e"ruar# 200+$ ut now the definition of mone#

!aundering has e3tended to the earnings or profits "# means of an# i!!ega! acti it# through

POCA 2002$ I!!ega! acti ities are defined as uni4ue scaffo!d under 5ection +60'2( of the

act$ Crimina! "eha iour is defined as an i!!ega! conduct which resu!ts in io!ation of !aw

in an# part of 7nited 8ingdom$


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POCA 2002 +

The "asic mone# !aundering un!awfu! acts are defined under sections +291 +2: and +2;

are as fo!!owsation of crimina! propert# is a!so considered as un!awfu!

If a professiona! is "eing caught io!ating these fragments of the act then the# wi!! "e

charged as the# !aunder crimina! mone#$ The span of ma3imum imprisonment for this

charge is ?6 #ears$

Tipping-off (s. 333 and 342)

The section +++ of the act high!ights main!# the points that are concerned with

re e!ation of information or disc!osure$ According to the act1 an indi idua! shou!d ha e

know!edge or assume that an authori>ed re e!ation has "een made and the disc!osure that

is "eing made "# an indi idua! is more !ike!# to damage an in estigation$ The re!ease of

an# sort of information damaging the in estigation is considered as a defence pro ided

there is !ack of know!edge or dou"t a"out it$ The section +62 of the act te!!s a"out the

in estigation proceedings under POCA 2002$

According to this section1 an indi idua! is su"@ected to commit an offence if he is

!ike!# to damage an in estigation a"out which he had known "efore1 or destro#1 tear

down or disposes of documents that are re!ated to that in estigation$ Not ha ing suita"!e

information a"out an officer carr#ing out an in estigation is considered as a defence$ In


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POCA 2002 6

5$+++1 a !aw#er is a!so su"@ected of ha ing a defence in particu!ar situations$ There is fi e

#ears of ma3imum punishment "eing enforced in !aw against the "reaching or io!ation

of s$+++ and +62$

Fast Track

To dea! with the urgent appea!s for permissions and appro a!s1 a fast track s#stem

has "een initiated and practiced$ A usua! form is re4uired to "e su"mitted "# fa3 in order

to process the app!ication regarding the fast track a!ong with a co ering note in which the

person who is app!#ing states the grounds of his urgent re4uest$

Protected Disc osure

The peop!e1 who make protected re e!ations a"out an# particu!ar know!edge

re!ated to an in estigation1 are pro ided with a defence under section ++9$ If an indi idua!

is making a disc!osure in conte3t with his "usiness operations or emp!o#ment then he wi!!

not io!ate an# constraint on the disc!osure of information$

Fai ure to report

Te regu!ated sector was pre ious!# comprised of financia! ser ices and "anks "ut

the new e3tensions in the pre ious ersion of .one# /aundering egu!ations 200+ is

more !ike!# to co er numerous gatekeepers and the offence of fai!ure to report is app!ied

on this regu!ated sector$ The earnings through drug trafficking and terrorism were

su"@ected to "e charged with the e4ua! offence under pre ious !aw$ This offence of fai!ure

to report is considered to "e committed when a person from a regu!ated sector fai!s to


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POCA 2002

report NCI5 a"out his information a"out an# case of mone# !aundering$ A person

charged for fai!ure to report can "e imprisoned for #ears ma3imum$ According to the act1

the peop!e who are working in the regu!ated sector shou!d high!# "e concerned a"out

managing the transactions as compare to the emp!o#ees working in other sectors$

!econd "# $one% &aundering Directi'e

It was -ecem"er 200?1 when the second directi e of ,7 mone# !aundering was

passed whose main point1 that was added in the second directi e was to engage ,7

gatekeepers initiati e to enforce anti mone# !aundering procedures the and !aw#ers1

accountants and other re!ated indi idua!s were made to report in conte3t with certain

o"!igations$ As compare to the ,uropean 7nion)s anti mone# !aundering !aw1 the anti

mone# !aundering administration of 7nited 8ingdom is a!read# working with ad ance

grounds for the offences and crimes not on!# re!ated to drug trafficking "ut other serious

crimes too$ It is mandator# for a!! ,7 countries to enforce the directi e$ The countries

that tota!!# enforced the 5econd -irecti e1 at the time when it was initia!!# passed1 wereB

German#1 -enmark1 Nether!ands1 5pain and Ire!and$

T e ro e of t e $& *+ offences for nominated officers

The offence of fai!ure to disc!osure comes under the sections of ++? and ++2 that

are app!ica"!e for .one# /aundering eporting Officers './ O( and for the officers

who are nominated for fai!ing in attempt of reporting to NCI5 a"out the disc!osure$ The

test of ./ Os is taken for the know!edge on the "asis of certain o"@ecti es and !ogics$

The ma3imum num"er of #ears of punishment for this offence is fi e #ears$ An#

reasona"!e or !ogica! e3cuse is considered as defence against non disc!osure$ It is high


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POCA 2002

time that accounting firms shou!d start considering ./ Os to "e appointed in their firms

to meet the terms of new!# app!ied !aws$

The imp!ementation of new!# added re4uirement of reporting according to

Proceeds of Crime Act 2002 and .one# /aundering egu!ations 200+ is "eing re iewed

and it has "een conc!uded that the ru!es are in accordance with the peop!e in o! ed in the

contro!!ing of fisca! matters$ On the other hand1 the rest of them are assumed to dea! with

the issues of dishonoura"!e crimina!s$

Ti!! the end of this point1 there is a great increase in the focus on DgatekeepersE to

make go ernment)s ro!e an effecti e one in the fight against mone# !aundering$

Gatekeepers are comprises of professiona!s such as ta3 ad isors1 !aw#ers and accountants

who can "e found to "e gui!t# with the charge of mone# !aundering in dea!ing with

transactions for their c!ients$

POCA and financia! in estigation techni4ues pro ide significant opportunities to

apprehend those in o! ed in genera! crimina! acti it# such as theft1 "urg!ar# and

shop!ifting$ POC !egis!ation and the financia! in estigation techni4ues do not so!e!# app!#

to those crimes which are percei ed to "e financia!1 e$g$1 fraud or mone# !aundering$ The

"enefits of em"edding POC !egis!ation into routine in estigations wi!! he!p to ensure that

the po!ice are a"!e to fu!!# e3p!oit the financia! in estigation techni4ues as a pre enti e

measure to deter crimina!s$ emo ing the proceeds gained through crime wi!! deter and

disrupt crimina! acti it# "# depri ing crimina!s of the assets 'mone# and other items( that

the# need to continue their i!!ega! acti ities$ In .a# 20091 the =ome Office pu"!ished an

action p!an designed to achie e a step change in reco ering assets from crimina!s1 and to

achie e the go ernment target of reco ering F2 010001000 annua!!# "# the #ear 20?0$ In


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POCA 2002 9

-ecem"er 20091 at a Nationa! Asset eco er# orking Group meeting1 it was stated "# a

=ome Office officia! that< The !ongHterm purpose of reco ering the proceeds of crime is

to reduce harm$ The aim is to mo e from a specia!ist mone#Hreco ering process to a

mainstream harmH reduction acti it#$

&eaders ip

Chief Officers must pro ide the direction1 moti ation and incenti e for their

C7s to work cooperati e!# and cohesi e!# with each other1 the communit# and other

prosecuting agencies$ To successfu!!# em"ed POCA and rea!ise its pro isions1 strong

!eadership from the top down is re4uired$ It is the force chief officers) responsi"i!it# to

ensure processes and s#stems which support the imp!ementation of POC !egis!ation

across a!! areas of in estigation are ro"ust and sustaina"!e$ Chief Officers shou!d "e

aware of the significance of POC !egis!ation and the reassurance of gi ing opportunities

"# app!#ing and supporting practices guarantee crimina!s not gain an# sort of "enefit

from their i!!ega! acti ities$ The Chief officia!s and superior professiona!s are assumed to

ha e a ma@or ro!e to p!a#1 when it comes to increase trust and confidence of the pu"!ic$

The# do it "# making sure that no unethica! use of power has "een practiced1 through

enforcing and a"iding "# the conditions of the ,uropean Con ention on =uman ights

and =uman ights Act ?;;:$ As a pu"!ic power1 the !aw enforcement shou!d not tend to

differentiate "etween peop!e on the arguments of se31 race re!igion or con iction1

disa"i!it# and se3ua! orientation$ The practice of these authorities must "e reasona"!e and

in !ight of a !egitimate concern for the assurance of peop!e in genera!$


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POCA 2002 :

The Association of Chief Po!ice Officers 'ACPO( POC Champions) must accept

that their ro!e is an acti e one1 and not simp!# a !a"e!$ This position is made c!ear in the

recommendations of =.IC '2006( Joint Inspectorate Thematic e iew1 Pa#"ack Time)

'see Appendi3 ($ 5ome forces1 such as the .etropo!itan Po!ice 5er ice1 ha e recognised

the potentia! "enefits of the Pa#"ack Inde3 5cheme1 identified this work as a strategic

imperati e1 and in ested hea i!# in this fie!d$ The# are now "eginning to reap the rewards

from this scheme$

It is a!so the chief officers) responsi"i!it# to champion another ke# aspect K c!ear1

time!# and appropriate communication1 interna!!# and e3terna!!#$ This inc!udes

acknow!edging and promoting cases that are successfu! "ecause of the use of POC

!egis!ation1 interfacing regu!ar!# with the communit#1 and ensuring the crimina!

understands that the# wi!! not "enefit from their crimina! acti ities$

$one% &aundering egu ations 2,,3

The structure of regu!ation for mone# !aundering is in a draft structure at present$

The worr# is high!ighted in particu!ar regions of this draft1 for e3amp!e1 I- process1 data

storage strategies1 the reporting procedure of interna! matters and ./ O1 different parts

of inside measures and correspondence methodo!og#1 and the regu!ations for framework

of a!ertness and mindfu!ness of the workforce is the !ast point$ Two #earsL detainment is

the greatest punishment for the rupture of an# of these regu!ations$ The stud# of the trend

suggests that at !east a period of two months is re4uired for enforcement in order to

present the regu!ations "efore the par!iament$


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POCA 2002 ;

Issues for accountants and ta ad'isers

Accountants are facing the same concerns !ike so!icitors when the# dou"t mid

order transactions$ The act of NCI5 "eing reported and stopping the acti it# whi!e

waiting for the permission and tr#ing hard in order to a oid trip off from the customer

demonstrates a significant phenomena$

The fast track program of NCI5 is current!# seen as he!pfu! towards the

emp!o#ees who need to co er urgent dead!ines$ The e3p!anation of the reason "ehind the

significance of an e3pedition is er# essentia! for NCI5 and po!ice in order to understand

transaction omena$

The peop!e who are significant!# affected "# POCA 2002 are those c!ients who

hire financia! staff in order to hand!e their transactions re!ated to ta3 issues and profits$

There are a !ot of emp!o#ees in the financia! sector who are often found to "e contro!!ed

and used "# their seniors or c!ients in the assistance of their mone# !aundering frauds$

This point can "e reported as a significant point of defence$

Ne erthe!ess1 a customer can demand making of comp!ete disc!osure of earnings

in order to tack!e this concern of affairs1 current!# it is "eing considered that in a fresh

regu!ator# management1 there shou!d "e specia! taken care of practices re!ated to the risks

of section ++0 and its a oidance a simu!taneous draft to NCI5 regu!ation$

In situations when !ega! representati es are consu!ted for ad ice on this standing

with re!ease of the information a"out profits1 then it is the dut# of the defence "od# of

!ega! "enefits to !ook after it$ This adds a condition that the ad isor is not ad ancing the

c!ient)s crimina! moti e$ The pri i!ege "od# a!so co ers the ta3 consu!tants who assist the


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POCA 2002 ?0

!aw#ers and the emp!o#ees working in the financia! sector$ This issue is a!so "eing

con ersed we!! is with the officia! authorities of the go ernment$

The concern of c!ients "eing informed a"out the reporting framework of

gatekeepers a!so high!ighted pro ided there shou!d "e no risk of tripping off$ The

issuance of a retainer !etter "# the c!ient is most !ike!# to make the risks c!ear$

Ta3 consu!tants shou!d take the prior notice of ta3 e asion as not a er# important

amount in order to "e co ered "# POCA 2002$ This case has "een high!ighted "# the

media as a responsi"!e agent in the societ# that ta3 e asion is an ad ance form of

offences of mone# !aundering howe er1 it is a m#th$ The ad ance i!!ega! acti it# of ta3

e asion has "een considered as an offence of mone# !aundering since ;0s$

eporting responsi i ities of /ccountants under P*0/ 2,,2

The# are seeing an increasing num"er of confiscation hearings under POCA 2002

arising1 in the first instance from indi idua!s and companies "eing found gui!t# of

offences of trading without the appropriate !icences$ The cases that spring to mind

concern waste management offences and cases taken "# en ironmenta! agencies$ The

most recent case that I read of was a securit# compan# that pro ided a !arge num"er of

door staff to pu"s "eing prosecuted for operating without a !icence contrar# to 5ection +

of the Pri ate securit# Industr# Act 200?$ C!ear!#1 the num"er of regu!ators igorous!#

using the confiscation !egis!ation is increasing$

As con iction in Crown Court for trading without the necessar# !icences

in aria"!# triggers confiscation proceedings under POCA 20021 sure!# accountants in

practice must start taking a fresh !ook at their own reporting procedures under the same

!egis!ationM


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POCA 2002 ??

The 5erious Organised Crime Agenc# '5OCA( has issued their annua! report in

No em"er 200;$ The report was main!# comprised of the 5uspicious Acti it# eports

'5A 5($ O era!!1 there were 2601 :2 5A 5 recei ed and as e3pected the ast ma@orit#

were from the "anking sector1 which contri"uted 9:$+? of a!! 5A 5 recei ed "# 5OCA$

Accountants made 1+;0 or 2$;9 of the tota! reports$

At the !ower end of the sca!e are the noHaudit c!ients1 who re4uire to "e !icensed

to carr# out their "usiness acti ities$ hat steps1 if an#1 does their accountant think he has

to take to ensure that the# are trading !ega!!#M -oes he simp!# assume that the# are

trading !ega!!# unti! he actua!!# !earns or suspects that this is not the caseM

The position radica!!# changes when1 for e3amp!e in discussions on accounts1 the

c!ient te!!s him that he sti!! hasn)t recei ed the !icence that he sa#s he has app!ied for$ A

higher !e e! of en4uir# is demanded in the cases of the audit c!ient who re4uires !icences$

T e counter-terrorist financing and anti-mone% aundering

According to practica! terms the process of manipu!ating the crimina! acti ities

and their origina! ownership in order to make them !ega! in the e#es of !aw can "e defined

as mone# !aundering$ The "roader definition of mone# !aundering according to the

Proceeds of Crime Act 2002 encompasses concea!ing1 manipu!ation1 con erting1

remo ing or transferring un!awfu! contro! o er propert# ad ancing into or getting

an3ious in a framework that assists the ac4uiring1 retention1 uti!i>ation or remo a! of

i!!ega! propert#$ The# are considered as principa! offences in the !ight of @urisdiction$

The e3ercise a!so incorporates conspirac# or an attempt to e3ercise numerous

offenses a!ong with counse!!ing1 financia! aiding or a"etting1 and o"taining or ac4uiring


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POCA 2002 ?2

in re!ation with them$ Certain practices were the resu!ts of Crime Act 2002 and it was 20 th

&e"ruar# when reporting to POCA 2002 was e3ercised as !aw$

The acti ation and app!ication to practice these !aws against mone# !aundering

has "een taking p!ace after the particu!ar time$ It is insignificant when the rea! under!#ing

crimina! acti it# take p!ace$ Numerous cases of mone# !aundering offenses are co ered in

the officia! framework POCA 2002$ This inc!udes three ma@or crimes fai!ure to c!arif#

tripping off and pre@udicing an interna! or e3terna! in estigation$

The significant or ma@or offenses app!# to the tota! popu!ation incorporating

a!most e er# one "esides few e3ceptions due to their power status$ Numerous fai!ures in

the conte3t of tripping off and disc!osure offences are @ust !imited to indi idua!s trapped

in regu!ated practices in the @urisdiction sector$

The ad ance !ega! action against the ma@or crimes is fourteen #ears)

imprisonment1 significant pena!t# fines or "oth in e3treme cases$ =owe er1 in case of

tripping offs or pre@udicing an in estigation1 ma3imum pena!t# incorporates two #ears to

fi e #ears of imprisonment in respecti e orders$

If a suspicion oriented case is reported to the authorities1 there wi!! "e a defence

for the participant that it can "e either a ma@or mone# !aundering case or a terrorist

financing offence$ =owe er1 if the indi idua! in 4uestion make an a"norma! or suspicious

practice report '5A ( to the 5OCA "od# that wi!! ena"!e them to o"tain its permission to

practice the transaction1 otherwise it wou!d "e considered as a se ere crime acti it#$ In

the case when the participant fai! to su"mit a suspicious practice report when he she was


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POCA 2002 ?6

/ega! counse!!ors assist significant commercia! acti ities and are considered as

gatekeepers in the terns of !aw$ Not uti!i>ing the professiona! offered ser ices is essentia!

for ad ance crimina! o"@ecti e$

The contro!s of AntiHmone# !aundering are de e!oped to end such acti ities$ The

e!ements of risk that are mentioned "# officia!!# authori>ed peop!e can "e different from

each other according to the particu!ar happening of assumed categor# and identification

of the nature of their c!ient and initiation of their re!ationship$

The ke# crimes high!ighted in the POCA 2002 are specific issue to !ega!

consu!tants$ hen a process of mone# !aundering !ea es an indi idua! with concerns in

an# specific situation is the most easi!# catcha"!e crime that !ega! consu!tants can point

out without an# difficu!t# and the documentation of this segment is de!i"erate!# wide$

The situation can get dangerous when in estigating authentic proceedings or in a

situation where po!icies of a !ega! order are "eing e3ercised$ =owe er1 so!icitors)

regu!ation authorit# has made it fina! that the# wi!! pursue discip!inar# practice against

numerous !ega! consu!tants in o! ed in mone# !aundering$

The dogmatic administration ./ 20091 5I 2009 2? 9 constitutes "!ock of the

7nited 8ingdom)s tota! A./ counter terrorist financing esta"!ishment$ It is their

responsi"i!it# to create administrati e needs and contro! the operations of the

administration in a s#stematic manner in accordance with !ega! points in POCA 2002 and

the Terrorism Act of 2000$ =owe er1 there is arious o er!ap in this practice$ The peop!e

who fai! to a"ide "# these !awfu! acts are most !ike!# to attract ci i! or crimina! sanctions$


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POCA 2002 ?

There are concerned peop!e on!# on which the ./ 20091 5I 2009 2? 9 is

app!ica"!e$ These concerned indi idua!s inc!ude ta3 ad isors1 !ega! consu!tants who work

independent!#1 inso! enc# practitioners and ser ice pro iders of trust or compan#$ The#

are considered to "e concerned peop!e for this act "ecause the# are in o! ed in

transactiona! acti ities such as dea!ing o er rea! propert# or the management of mone#

for an# c!ient "# a "usiness "od#1 management of trusts and companies thar simi!ar i

structures$

According to ./ 20091 5I 2009 2? 91 for the purpose of de e!opment and

preser ation of s#stems and for the measures to pre ent mone# !aundering offences1

suita"!e peop!e are a!!owed to take actions regarding these points$ These comprise of

s#stems and measures in re!ati it# with the c!ient due di!igence 'C--( suspicious

practices reports '5A s( record maintaining training ./ 2009$ =owe er1 5I 2009 2? 9

authori>es a riskH"ased ad ancement "ut there are se era! needfu! re4uirements$ It is a

crimina! offence to fa!! short to comp!# with arious mandator# regu!ations$

C!ient due di!igence 'C--( compu!sion to conduct it prior to disc!osure is fi3ed$

It wi!! itse!f howe er1 su"@ect to risk orient approach$ A!though arious e!ements of C--

ma# a!!ow the !e erage and ad antageous re4uire risk assessment$ It is must for the

concerned "odies to ha e a process focussing on C-- measures to "e app!ied for

particu!ar c!ients$ In order to comp!# with the procedure of C--1 c!ients are "eing

a!!owed to "e dependa"!e e3c!usi e!# on third parties$ ut these wou!d sti!! "e charged

and !ia"!e against an# fai!ure in the app!ication of contro!s "# the management authorities


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POCA 2002 ?

of the third part#$ There has "een an e3pansion in the range of third parties on which a

c!ient can depend or re!#$

This comprises of assign a nominated officia! to "e gi en interna! 5A s and to

sett!e on when e3terna! 5A s to 5OCA wi!! "e comp!eted$ , idence keeping is must to

keep C-- records for fi e #ears from the date on which the su"stance ends1 or the# are

re!ied on "# an additiona! re!e ant indi idua! training$ ou must train significant workers

on the !aw descri"ing to mone# !aundering and terrorist financing as we!! as on how to

distinguish and co enant with potentia! mone# !aundering$ There is no concept that te!!s

a"out an# predetermined structure "ut there has "een a practice of pro iding training in

e er# two #ears$ CounterHterrorist financing the 78Ls counterHterrorist financing 'CT&(

regime is contained in TA 2000$

There are man# pro isions of POCA 2002 and TA 2000 that are c!ose!# re!ated

with one another and e en their defining statements are 4uite simi!ar$ oth of the acts are

found to "e in para!!e! to ./ 20091 5I 2009 2? 9 in accordance with the terms that are

re4uired to contro! the s#stem$ The administrations of A./ and CT& are re4uired to a

risk "ased approach under ./ 20091 5I 2009 2? 9$ ut there are difficu!ties in

detecting the origination of !ega! source of terrorist funds and that is the reason "ehind

the !imitations of the risk "ased approach of CT& measures$

The !aw#ers and authori>ed officia!s are responsi"!e to pro ide !ega! ad ices in

crimina! affairs and in mone# !aundering offences in accordance with the !ega! defences

and !aws$


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POCA 2002 ?9

In addition to that the peop!e who are found to "e in o! ed in masking and hide

the acts of crime are a!so !ega!!# "ind to "e charged$ The proceeds moreo er incorporates

the transaction of emp!o#ees of financia! sector1 inc!uding consu!tants1 ta3 ad isers1

!aw#ers1 and accountants$ In other situations1 there can "e a report "# a !ega! consu!tant

a"out themse! es as representati es of peop!e who are forced to defend against the

a!!egations of report suspicious fai!ure to disc!ose that acti it# or tripping off$

It has "een decided "# the par!iament that the offences of mone# !aundering are

considered as a er# serious crime and shou!d "e ha ing a ma3imum imprisonment of ?6

#ears$ As compare to the predicate crimes1 a!! the three main offences of mone#

!aundering are enforced to "e charged with hea # pena!ties$ And this makes the mone#

!aundering one of the most serious crimes committed$ The mone# !aundering offences are

not at a!! the part of under!#ing crimes and therefore the# are "e!ie ed as separate crimes

with no simi!arities in an# case 'CP5 /ega! Guidance1 20?0($

Andrew C!arke had !ed in estigations a"out mone# !aundering offences for

a!most se en #ears1 as a detecti e 5ergeant in e!sh egiona! Asset eco er# Team$ =is

in estigations main!# inc!uded the drugs trafficking1 corruption and cases of frauds$ The

peop!e who were in estigated "# him were usua!!# found to "e in o! ed in the formation

of organised groups of crimina!s who used to fraud "# using sophisticated mone#

!aundering schemes which resu!ted in the e3p!oitation of professiona! gatekeepers in

accordance with the financia! sector for instance !ega! representati es1 accountants and

financia! consu!tants$ # maintaining a record of in estigations on these groups1 Andrew

was "e!ie ed to "e a re!ia"!e source for guidance in arious in estigations of mone#


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POCA 2002 ?:

!aundering cases$ It was high "road e3perience that ena"!ed him to de!i er high 4ua!it#

training to the !ega! representati es$

0ategories of $one% &aundering Prosecution

There are mi3ed cases of mone# !aundering that are charged with arious crimina!

offences with their own nature of proceedings

/gencies of &aw "nforcement

Po!ice

.u!tiHAgenc# Teams

5erious Organised Crime Agenc#

.isce!!aneous

Imp ementation

The stud# high!ighted the re4uirement for C7 commanders to ensure that

financia! in estigation techni4ues and POC !egis!ation are integrated into the crimina!

in estigation process1 and that the# ha e effecti e strategies for cooperating with crimina!

@ustice partners$ The nationa! .G?9 form1 for e3amp!e1 and the process contained within

it is the ke# identification of confiscation and must "e a focus in terms of performance$ It

is the C7 commander)s responsi"i!it# to ensure that the .G?91 or force e4ui a!ent1 is

used at e er# opportunit#$

The !egis!ation contained in POCA pro ides a new approach that encourages !aw

enforcement to use a!! aspects of the !egis!ation against crimina!s engaged in ac4uisiti e


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POCA 2002 ?;

crime in order to remo e the incenti e from their offending$ It is mandator# to app!#

financia! in estigation techni4ues to in estigations that ha e no o" ious !ink to mone# or

assets1 se3ua! e3p!oitation and firearms offences1 is fundamenta! to the success of

imp!ementing POC !egis!ation$ This practice ad ice descri"es how to use in estigati e

too!s that ha e a!read# "een shown to impro e crimina! in estigations and disrupt

crimina! acti it# at a!! !e e!s$

The Assessments of Po!icing and Communit# 5afet# 'APAC5( is the nationa!

performance measure assessment framework for !aw enforcement$ It focuses on two main

aspects of POC !egis!ation< confiscation and cash forfeiture$ The success of the

imp!ementation of POC !egis!ation and the app!ication of its !egis!ati e too!s in the Po!ice

5er ice is assessed "# the =ome Office on the o!ume of confiscation and cash forfeiture

orders achie ed annua!!#1 and the a!ue of those orders$ &or 200: 200; there wi!! a!so "e

nationa! measures of cash sei>ure and restraint$ These highH!e e! nationa! performance

measures wi!! ena"!e the Po!ice 5er ice to gauge progress nationa!!#$

In order to gauge progress nationa!!#1 the Po!ice 5er ice re4uires an effecti e

means of understanding how progress is "eing made so that forces are a"!e to empower

!oca! managers to impro e performance$

Impro ing performance !oca!!# 'in a!! aspects of the use of POC !egis!ation( and

assessing the a!ue and impact on !oca! po!icing o"@ecti es when the !egis!ati e too!s are

app!ied1 are two critica! issues which managers within the Po!ice 5er ice need to

em"race$ Incorporating POC !egis!ation in routine or mainstream in estigations re4uires

the integration of specia!ist financia! in estigators '&Is( with a!! other operationa! and


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POCA 2002 20

support staff$ This integration1 the processes re4uired and the go ernance necessar# to

ensure the de!i er# of impro ed performance are the responsi"i!it# of the managers$

.ore than ?2 a!!ied to POCA is other !egis!ation1 such as the Powers of Crimina! Courts

'5entencing( Act 20001 designed to a!!ow the app!ication of the power of forfeiture on

an# item used in the commission of crime$


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POCA 2002 2?

i"!iograph#

A$ AnH.aim1 ',d$( Human rights in cross-cultural perspectives: A quest for

consensus 'Phi!ade!phia< 7ni ersit# of Penns#! ania Press1 '2002(1 pp$ 2H

A$ AnH.aim1 DThe legal protection of human rights in Africa: How to do more with less E

'O3ford 7ni ersit# Press1 2002(1 pp$ :;K??

Documents

Oscola Finance