Mutual Evaluation of Nauru’s Anti-Money Laundering/Combating the Financing of Terrorism (AML/CFT) Regime
Key Findings
The Asia/Pacific Group on Money Laundering (APG) conducted a mutual evaluation of Nauru’s AML/CFT regime, highlighting both strengths and weaknesses in its framework.
Regulatory Framework
- Nauru has a comprehensive AML/CFT legislative framework, with the Anti-Money Laundering Act (AMLA) 2008 being the primary legislation.
- However, guidelines issued under earlier legislation need to be updated to reflect current obligations under the AMLA 2008.
Preventive Measures
Financial Institutions
- There are no banks or other financial institutions operating in Nauru, except for one remitter, Western Union.
- AML/CFT preventive obligations are set out in the AMLA 2008, but guidelines issued under earlier legislation need to be updated.
Designated Non-Financial Businesses and Professions (DNFBPs)
- DNFBPs in Nauru are subject to AML/CFT obligations.
- However, there are weaknesses in the application of these measures, particularly in identifying beneficial ownership and monitoring for unusual transactions.
Reporting Obligations
- The report highlights that no suspicious transaction reports (STRs) have been filed to date due to a narrow range of predicate offences and restrictive conditions related to tax matters.
Supervision and Enforcement
- Monitoring, supervision, and enforcement of compliance with AML/CFT requirements is the responsibility of the Financial Intelligence Unit (FIU).
- However, its procedures and capacity are not yet well developed.
Recommendations
To strengthen Nauru’s AML/CFT regime and enhance its ability to prevent and detect money laundering and terrorist financing activities, the following recommendations are made:
- Update Guidelines: Update guidelines for financial institutions on STR reporting and CDD to reflect current obligations under the AMLA 2008.
- Risk-Based Approaches: Develop risk-based approaches in the application of preventive measures to DNFBPs.
- Enhance Supervision: Enhance supervision of financial institutions, including regular off-site and on-site inspections.
- Implement Sanctions: Implement effective and persuasive sanctions for failure to lodge STRs.
By implementing these recommendations, Nauru can improve its AML/CFT regime and effectively combat money laundering and terrorist financing activities.