Criminals commit crimes for many reasons. One of these is to profi t and obtain value or money in a variety of forms, for instance cash or all types of property, whether real or personal, heritable or moveable. Th ey also try to obscure the illegal origin of these proceeds. Th ey perform a number of money laundering (ML) activities/transactions to ensure that their illegal activities/transactions are not discovered. Th e term ML denotes the process(es) which criminals use to obscure the real origin of the proceeds which have been derived from criminal activity and to make illegal proceeds appear as if they were legitimate property. 1 ML is an eff ective way for criminals to avoid prosecution, conviction and confi scation of illegal proceeds 2 since their origin is disguised or turned into legitimate