The Finaley journal

Notes on fraud, money laundering and the books.

Writing from our founder on AML and forensic accounting, and the regulatory news our team is reading.

From our founder

Fraud hides in volume. That's why we read every transaction.

Most reviews test a sample and hope the problem is in it. The entries that matter are rarely the ones a sample picks up.

Vaanii Joshi

6 Oct 2026 · 4 min read

AMLRed flags

Five money-laundering patterns hiding in ordinary ledgers

AML is usually discussed as a banking problem. Many of the same patterns show up in a company's own books, if you know where to look.

Vaanii Joshi

22 Sept 2026 · 5 min read

Forensic accountingDiligence

A forensic review is not an audit, and investors should know the difference

The words get used interchangeably. They mean different things, carry different responsibilities, and answer different questions.

Vaanii Joshi

8 Sept 2026 · 4 min read

In the news

AML and forensic accounting, from the source.

Links open the original publication. Summaries are our own.

U.S. Department of the Treasury

30 Jun 2026

Readout: Financial Action Task Force's June 2026 Working Group and Plenary

FATF members agreed further steps on fraud and risk-based supervision, added Iraq and Bosnia and Herzegovina to the grey list, and removed Algeria and Namibia.

AMLFATF

Monetary Authority of Singapore

6 May 2026

Singapore has a robust framework for combatting financial crime according to international body

FATF's peer evaluation placed Singapore on regular follow-up, an improvement on 2016, while flagging foreign legal persons and arrangements as an area to strengthen.

AMLFATF

Khaleej Times

29 Apr 2026

UAE takes new measures to combat money laundering and financial crime

The UAE's national AML committee approved a new investigation guide covering virtual assets and asset recovery, plus updated sector risk assessments.

AMLUAE

FinTech Global

23 Apr 2026

FinCEN reform puts AI at the heart of AML/CFT compliance

FinCEN's April proposed rule would reshape how institutions structure AML programmes, with tools such as AI cited as evidence of effectiveness.

AMLAIUnited States

Middle East Briefing

21 Apr 2026

UAE Central Bank updates guidance on anti-money laundering: compliance takeaways

Revised AML/CFT/CPF guidance moves licensed institutions from paper compliance toward continuous, technology-driven risk management.

AMLUAE

ABA Banking Journal

6 Mar 2026

FATF updates list of jurisdictions with anti-money laundering deficiencies

Kuwait and Papua New Guinea joined FATF's increased-monitoring list; US institutions are told to factor the changes into risk-based policies.

AMLFATF

Taxmann

31 May 2025

ICAI releases revised forensic accounting standards draft

The revision separates forensic investigations from statutory audits and discourages the term "forensic audit", without adding new requirements.

Forensic accountingIndia

ICAI

29 May 2025

Exposure drafts of updated Forensic Accounting and Investigation Standards (FAIS)

ICAI's Digital Accounting and Assurance Board sought comments on updated FAIS and its implementation guide, revised for cross-border use and new technology.

Forensic accountingIndia