The Financial Intelligence Analysis Unit (FIAU) has published its AML/CFT Supervisory Plan for 2026–2027, outlining the supervisory priorities and interventions that will guide the Unit’s compliance monitoring activities during the third year of its five-year compliance monitoring framework.
The publication provides subject persons with greater transparency on the FIAU’s supervisory expectations and the areas that will be the focus of supervisory engagement throughout the annual cycle. The plan reflects the FIAU’s continued commitment to a risk-based, proportionate, and effective supervisory approach, enabling resources to be directed towards the areas of highest money laundering and terrorist financing risk.
The supervisory priorities identified for the 2026–2027 cycle is informed by national and sectoral risk assessments, risk assessments conducted by European and international bodies, as well as risk data gathered through the FIAU’s Compliance and Supervision Platform for Assessing Risks (CASPAR). The plan also supports the FIAU’s broader objective of strengthening subject persons’ understanding of risk and fostering a stronger culture of AML/CFT compliance across all sectors under its supervision.
During the 2026–2027 supervisory cycle, the FIAU will focus on a number of sector-specific themes, including the effective implementation of reporting obligations, the application of risk-based controls, transaction monitoring practices, customer due diligence measures, source of wealth and source of funds verification, as well as Travel Rule obligations applicable to crypto-asset service providers. Supervisory interventions will also continue to assess how subject persons identify, understand, and mitigate terrorist financing and proliferation financing risks within their AML/CFT frameworks.
The document further explains the range of supervisory interventions available to the FIAU, including AML/CFT returns, supervisory meetings, policies and procedures reviews, thematic inspections, full-scope onsite inspections, follow-up inspections, and targeted interventions. The selection of supervisory tools will continue to be guided by risk considerations to ensure supervision remains proportionate and responsive to emerging developments.
In publishing the plan, the FIAU aims to help subject persons better understand what to expect during supervisory engagements and encourage proactive preparation and collaboration throughout the supervisory process. The publication also forms part of the FIAU’s ongoing efforts to provide greater clarity, predictability, and guidance to the sectors it supervises.
The AML/CFT Supervisory Plan 2026–2027 is available on the FIAU website and may be consulted by all subject persons seeking further information on the supervisory priorities and expectations for the upcoming supervisory cycle.
Click on the following link to download a copy of the AML/CFT Supervisory Plan for 2026–2027