Money laundering offences have becoming important issues worldwide. Within the accounting fraternity, discussions have involved an important issue related to the low level of compliance by professional accountants towards the anti-money laundering regime in Malaysia. Professional accountants have been named as one of the reporting institution under the anti-money laundering regime, where they are required to implement compliance programs such as Know Your Customer, Clients Due Diligent, Record Keeping and reporting of suspicious transaction. This study aims to examine the relationship between confidentiality of client information and compliance of anti-money laundering regime among professional accountants in Malaysia. A questionnaire was development and sent to 1100 professional accountants. However, 275 questionnaire were collected and analyses using regression analysis. Findings from this study have identified that “confidentiality” found to be significantly related to the level of compliance towards anti-money laundering regime by professional accountants.
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