Hong Kong adopts a risk-based approach in the supervision of financial institutions (FIs) and designated non-financial business and professions (DNFBPs). The Anti-Money Laundering and Counter-Terrorist Financing Ordinance (AMLO), Cap. 615 is the principal legislation stipulating the customer due diligence (CDD) and record-keeping requirements which FIs and DNFBPs must comply, and providing legal provisions for regulators to supervise individual FIs’ and DNFBPs’ compliance with the statutory requirements.


In respect of DNFBPs, the AMLO has designated the Law Society of Hong Kong, the Hong Kong Institute of Certified Public Accountants, and the Estate Agents Authorityas the respective regulatory bodies for overseeing the compliance of legal professionals, accounting professionals, and estate agent with the statutory CDD and record-keeping requirements.


Anti-Money Laundering (AML) / Counter-Financing of Terrorism (CFT) Guidelines


You may make reference to the AML / CFT guidelines of the respective DNFBPs regulatory bodies below –


Sector DNFBPs Regulatory Body Guideline
Accounting professionals Hong Kong Institute of Certified Public Accountants Guidelines on Anti-Money Laundering and Counter-Terrorist Financing for Professional Accountants
Estate agents Estate Agents Authority Guidelines on Compliance of Anti-Money Laundering and Counter-Terrorist Financing Requirements for the Estate Agency Sector
Legal professionals Law Society of Hong Kong The Hong Kong Solicitors’ Guide to Professional Conduct - Guidelines on Anti-Money Laundering and Terrorist Financing (Practice Direction P)

For Dealers in Precious Metals and Stones (DPMS), you may make reference to the following advisory guidelines -


  • AML / CFT Guideline for DPMS

    This Guideline aims to assist DPMS to develop best practices and procedures to prevent them from being abused by money launderers and terrorist financiers. The Combating Proliferation Financing Supplementprovides DPMS further information in relation to proliferation financing. DPMS should take note of the legal requirements under the relevant United Nations Sanction Regulations.


Education and Publicity


The Narcotics Division (ND) of the Security Bureau co-organised seminars / webinars with the regulatory bodies of DNFBPs from time to time to enhance the awareness of the relevant sectors of the need and the ways to prevent money laundering and terrorist financing.


  • Accounting Professionals

    Date Language Powerpoint Slides Enrolment Details
    17 December 2021
    (Friday)
    Afternoon    		 English Not Applicable
    9 December 2021
    (Thursday)
    Afternoon    		 Cantonese
    • ND (Chinese Only)
    • JFIU (Chinese Only)
    		Not Applicable
    16 November 2020
    (Monday)
    Afternoon    		 English Not Applicable
    9 November 2020
    (Monday)
    Afternoon    		 Cantonese
    • ND (Chinese Only)
    • JFIU (Chinese Only)
    		Not Applicable
  • Estate Agents

    Date Language Powerpoint Slides Enrolment Details
    6 July 2022
    (Wednesday)
    Afternoon    		 Cantonese Not Applicable
    25 October 2019
    (Friday)
    Afternoon    		 English Not Applicable
  • Legal Professionals

    Date Language Powerpoint Slides Enrolment Details
    8 July 2022
    (Friday)
    Afternoon    		 English Not Applicable
    4 November 2021
    (Thursday)
    Afternoon    		 English Not Applicable
    22 June 2021
    (Tuesday)
    Afternoon    		 English Not Applicable
  • DPMS

    Date Language Powerpoint Slides Enrolment Details
    11 March 2021
    (Thursday)
    Afternoon    		 Cantonese
    • ND (Chinese only)
    • JFIU (Chinese only)
    		Not Applicable
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