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Insights
Practical guidance and regulatory resources on AML/CFT, Data Protection and Intellectual Property — authored by our partners and curated from Mauritius regulators.
Audacia articles
Written by our partners, based on hands-on engagements with regulated clients.
AML/CFT · Risk-Based Approach
Your business-wide risk assessment: the bar has just risen
The EU's new AMLA has set out four minimum requirements for the business-wide risk assessment. Here is what Mauritius firms should change now.
Read article →AML/CFT · Audit
Is your AML/CFT framework ready for an independent audit?
What regulators actually expect from an independent AML/CFT audit, how to scope it, and the common gaps we see across Mauritius licensees.
Read article →AML/CFT · Training
Building an audit-ready AML/CFT training programme
The four properties of a training programme that survives FSC and FIU inspection — scalable, role-specific, auditable and current.
Read article →RegTech · KYC / Onboarding
Rethinking KYC onboarding: from paperwork to risk-based decisions in minutes
Digital ID, sanctions screening, hybrid AI risk scoring, beneficial ownership capture — and the audit trail regulators expect, by default.
Read article →AML/CFT · Enforcement
Why your next audit finding will probably be a training gap
The single most common finding in Mauritius AML enforcement — and the closed-loop (audit → train → evidence) model that closes it.
Read article →RegTech · DNFBP · Real Estate
Real-time transaction screening for Mauritius real estate agents and notaries
How Sherlock Transactions screens in real time for sanctions, PEPs, adverse media and ML typologies — built for the DNFBP reality.
Read article →AML/CFT · Governance
MLRO, DMLRO and Compliance Officer: roles, responsibilities and independence
The three compliance roles distinguished, the independence test regulators apply, and the board reporting standard they expect.
Read article →AML/CFT · CDD & EDD
Enhanced Due Diligence: when, how and what to evidence
When EDD is triggered, what it must cover, the evidence pack regulators expect, and the six failures cited most often in audit reports.
Read article →Laws & Acts (Mauritius)
Direct links to the primary statutes governing AML/CFT, Data Protection and Intellectual Property in Mauritius. Click through to always access the latest in-force version.
Act
FIAMLA 2002 & FIAML Regulations 2018
The primary AML/CFT statute plus its 2018 Regulations — the central framework every regulated entity in Mauritius must comply with.
Visit FIU source →Act
UN Sanctions Act 2019
Mauritius' domestic framework implementing UN Security Council sanctions. Mandatory screening obligations for all reporting persons.
Visit FIU source →Act
FCC Act 2023 & POTA 2002
The Financial Crimes Commission Act 2023 consolidates corruption, money laundering and fraud offences (repealing POCA 2002 and the Asset Recovery Act 2011). POTA 2002 remains the counter-terrorism framework.
Visit FCC Mauritius →Act
Data Protection Act 2017
Mauritius' core personal-data privacy statute, enforced by the Data Protection Office. In force since 15 January 2018.
Visit DPO Mauritius →Act
Industrial Property Act 2019
Consolidated statute for patents, trademarks, industrial designs, utility models and geographical indications. In force since 31 January 2022.
Visit WIPO Lex →Portal
Laws of Mauritius — Official Portal
Government portal consolidating all current Mauritian legislation. Search any Act or Regulation by name, number or keyword.
Search the portal →Regulator guidance (Mauritius)
Handbooks, codes and guidelines issued by Mauritius regulators — updated periodically, always consult the source for the current version.
Guidance
FSC AML/CFT Handbook
The FSC's consolidated AML/CFT guidance for its licensees. Covers risk assessment, CDD, monitoring and reporting obligations.
Visit FSC source →Guidance
FSC Code on Prevention of ML & TF
FSC Code applicable to all FSC licensees — aligned with the FATF 40 Recommendations and international supervisory principles.
Visit FSC AML portal →Guidance
Bank of Mauritius AML/CFT Guideline
Bank of Mauritius' Guideline on AML/CFT and Proliferation Financing for banks and non-bank deposit takers, issued under s.50 of the BoM Act 2004.
Visit BoM guideline →Guidance
FIU AML/CFT Supervision & Guidance
Sector-specific guidance for DNFBPs — real estate agents, jewellers, accountants, law practitioners and others supervised by the FIU.
Visit FIU source →Guidance
FCC Guidelines on Legal Persons
FCC guidelines issued under s.52(2) of the FCC Act 2023, setting the "adequate procedures" standard every legal person must meet to prevent corruption, money laundering and fraud on its behalf.
Visit FCC source →Guidance
DPO Publications & Guidelines
Guidelines, templates and codes of practice issued by the Data Protection Office under the DPA 2017.
Visit DPO publications →International standards
Global AML/CFT frameworks and live sanctions lists that Mauritius firms must align with in practice.
International
FATF 40 Recommendations
The global AML/CFT/CPF standard that Mauritius, as an ESAAMLG member, is committed to implementing. The foundation of every national regime.
Visit FATF →International
FATF Assessment Methodology
The methodology used by FATF and regional bodies like ESAAMLG to assess country compliance with the 40 Recommendations.
Visit FATF →International
ESAAMLG Mutual Evaluation — Mauritius
The 2nd round mutual evaluation of Mauritius (2018) and follow-up reports — the benchmark against which the national regime is measured.
Visit ESAAMLG →Sanctions
UN Consolidated Sanctions List
Official UN Security Council consolidated sanctions list. Updated continuously — your screening system should be wired to this source.
Visit UN source →International
EU High-Risk Third Countries
EU Commission list of jurisdictions with strategic AML/CFT deficiencies. Triggers EDD for transactions linked to listed countries.
Visit EU Commission →More articles coming soon. Have a topic you'd like us to cover?
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