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Criteria

Mauritania

Last updated: 04/04/2007

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CENTRAL AUTHORITY FOR REPORTING

CANIF.

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ARE LAWYERS COVERED BY ANTI- MONEY LAUNDERING LEGISLATION?

Yes

"There is an incumbent obligation on the nonfinancial professions to report suspicious transactions. The text provides that the persons in question, namely lawyers, notaries, statutory auditors, accountants, dealers in precious stones and precious metals, art dealers, real estate agents, travel agents, and nongovernmental organizations who suspect that funds are the proceeds of an offense of money laundering or terrorist financing, or who have knowledge of a fact which might indicate such infractions, are required to so report immediately to CANIF." 1

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LAWS REGARDING ANTI-MONEY LAUNDERING PROCEDURES

Law No. 2005-048 stipulates that "designated non-financial businesses and professions shall, subject to the responsibility of their supervisory authority, exercise due diligence in order to know their customers and detect suspicious transactions." It is thus clearly established that DNFBPs are required to exercise due diligence with respect to their customers. Moreover, Law No. 2005-048 does not explicitly establish the record-keeping obligations for DNFBPs.

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IN ADDITION TO THESE LAWS, IS THERE ANY MONEY LAUNDERING GUIDANCE FOR LAWYERS CURRENTLY IN PLACE?

No.

No other provision of the law delineates the practical modalities and conditions under which this duty is to be carried out.

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UNDER WHAT CIRCUMSTANCES IS A LAWYER UNDER THE OBLIGATION TO REPORT?

Law No. 2005-048 on combating money laundering and the financing of terrorism, in Article 6 on "Subject Persons," makes designated nonfinancial businesses and professions subject to the provisions of Title II (Prevention) and Title III (Detection) of the law. These are:

• Members of the independent legal professions, including lawyers, notaries, statutory auditors, accountants, and auditors, when they prepare or carry out operations for their customers or assist them, outside court proceedings, in the context of the following activities:
  • Buying and selling of any property, including real estate, business enterprises, or goodwill;
  • Managing of the money of third parties or other assets belonging to the client;
  • Opening or managing bank, savings, or securities accounts;
  • Creating, operating, or managing legal persons or arrangements;
    

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LAWYER RESPONSIBILITY/LIABILITY

Law No. 2005-048 makes the non-financial professions subject to the requirement to submit suspicious transaction reports.

To this end, Article 34 of the law provides that the persons referred to in Article 6 which suspect that the funds constitute proceeds from an offense of money laundering or terrorist financing, or which have knowledge of a fact which might indicate such offenses, are required promptly to file a report with CANIF, using the model report established by Instruction of the Central Bank Governor. As noted above (in item 4.1), the Article 6 under reference includes (1)members of the independent legal professions, including lawyers, notaries, statutory auditors, and accountants; (2) dealers in precious stones and precious metals; (3) art dealers; (4) real estate agents; (5) travel agents; and (6) nongovernmental organizations.

The law further provides that notaries, lawyers, statutory auditors, and accountants are not required to submit a suspicious transaction report if the information in their possession was received in the course of evaluating the legal position of their client or in carrying out their duty of representing said client in the context of a legal or administrative matter.

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CLIENTS IDENTIFICATION AND VERIFICATION

Lawyers are required to promptly file a report with CANIF, using the model report established by Instruction of the Central Bank Governor.

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LAWYERS PROSECUTED FOR MONEY LAUNDERING OFFENCES

The profession of lawyer is governed by Law No. 0076-2005 of January 20, 2005, which amends Law No. 024-95 of July 19, 1995 organizing the National Order of Lawyers. The National Order of Lawyers is the national authority responsible for regulation, supervision, and control of the rules governing the profession.

The order issues disciplinary rules, ensures that the rules are observed, and imposes the applicable sanctions for violations of them. The Order may impose disciplinary sanctions ranging from warnings to being removed from the Bar. The Order of Lawyers has not yet taken any specific measure to organize the requirements to exercise due diligence and report suspicious transactions. 2

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Sources

MENAFATF, Mutual Evaluation Report of The Islamic Republic of Mauritania, November 2006, www.menafatf.org.

1. Chris Hamblin, “Mauritania expands AML legislation,” 5 Dec 2005, www.complinet.com.
2. “Nouakchott hosts workshop on terrorism, money laundering,” Angola Press, 2 Dec 2005, www.angolapress-angop.ao.