Tipping off
Tipping off concerns improper disclosure that could prejudice an investigation into suspected money laundering or other reportable activity. The exact offence, permitted communications and reporting route depend on applicable law and professional rules. A practitioner should follow the firm’s procedures and take appropriate legal advice where necessary.
Worked example
After an internal suspicion report, an employee avoids telling the customer that authorities are investigating the transaction.
Common mistake
Do not assume all communication with a client is prohibited in every jurisdiction or that internal escalation automatically satisfies every reporting duty.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AAA (INT) | Supporting | September 2026–June 2027 |