Topic guide
AML/CFT & Governance
Classify reporting duties, perform CDD and report to FIU.
Identify the sector and reporting role
Establish whether the organisation has reporting obligations and which regulator’s directive applies. Customer identification, beneficial ownership, risk assessment and reporting are connected parts of the compliance process. A general description should not replace a sector-specific requirement.
Keep a controlled decision record
Document the checks performed, reasons for escalation and authorised decisions. Use official FIU material for the relevant reporting procedure. Protect confidential information and restrict access to reporting records; do not disclose a case merely to illustrate a public article.
Available articles
- AML/CFT/CPF in Nepal — Reporting Entities, Regulators and Customer Controls
- AML Records, Confidentiality, Training and Independent Review
- AML Risk Assessment, Enhanced Due Diligence, PEPs and Sanctions
- Building an AML/CFT Source File for Your Sector
- Suspicious Transactions and Activities — STR/SAR Assessment and goAML Reporting
- Threshold Transaction Reporting in Nepal — Sector Limits and Linked Transactions
Official references
- FIU-Nepal — Official resources and reporting guidance
Financial Intelligence Unit, Nepal Rastra Bank
- FIU-Nepal — Reporting-guidelines archive
Financial Intelligence Unit, Nepal Rastra Bank
- FIU-Nepal — TTR Guidelines, fourth issue, July 2025
Financial Intelligence Unit, Nepal Rastra Bank
- SEBON — AML supervision resources
Securities Board of Nepal
- Nepal Law Commission — Legislation directory
Nepal Law Commission
Browse topic resources
- AML/CFT/CPF Overview
- Reporting Entities and Sector Regulator Map
- Enterprise-wide ML/TF/PF Risk Assessment
- Customer Due Diligence / KYC
- Beneficial Ownership Identification and Verification
- Enhanced Due Diligence and High-risk Customers
- Politically Exposed Persons
- Targeted Financial Sanctions and Screening
- Record Keeping, Confidentiality and Data Retention
- Internal AML Policy, Compliance Officer and Training
- Suspicious Transaction / Activity Identification
- STR/SAR Reporting to FIU-Nepal
- Threshold Transaction Reporting
- goAML Registration and Reporting
- Tipping-off, Confidentiality and Safe Reporting
- AML Audit, Supervision and Remediation
- DNFBP Compliance — Accountants, Auditors, TCSPs, DPMS, Real Estate and Casinos
- Sector-specific AML/CFT Directive Tracker