本常见问题就載於證券及期货事务监察委员会在2019年7月8月發出題為“保障客戶資產的新措施＂的通函內有關中介機構及認可機構須擬備和簽署客户资产确认函的規定，提供进一步指引。
中介機構是否必須就持有客戶資產的海外帳戶安排簽訂客户资产确认函？
如日期為2019年7月8日的通函所指，中介機構須就其於認可機構開立並持有客戶資產的客戶帳戶及信託帳戶簽訂客户资产确认函。這些帳戶是按照《证券及期货（客户款项）规则》及《证券及期货（客户证券）规则》而开立，以在香港持有客户款项及证券（客户资产帐户）。
虽然海外客户资产可能不属於《证券及期货（客户款项）规则》及《证券及期货（客户证券）规则》的涵盖范围，但中介机构仍然应该进行尽职审查，以评估及确保在海外持有的客户资产已获相应司法管辖区的相关规则和规例充分保障。
中介機構應注意，依據《证券及期货事务监察委员会持牌人或註冊人操守準則》第11.1(a)段，它們負有確保客戶資產獲得充分保障的监管責任。關於客户资产确认函範本內的(f)款，交易相关收费（例如交易徵费或经纪佣金）及公司行动所附带的收费是否可从客户资产帐户中扣除？
(f)款旨在防止客戶資產被附帶於服务和維持客戶資產帳戶的收費所抵銷。帳戶層面的費用（例如最低结餘收费及转帐费），不应从客户资产帐户中扣除。
如证券交易或保管人帐户被指定為客户或信託帐户，与代客户进行的证券及期货交易有关连的佣金及其他恰当收费（例如交易相关收费及公司行动所附带的收费）则可从客户资产帐户中扣除。最後更新日期: 2020年10月30日
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