The "Pandora papers" and other international investigations have brought much attention to the increasing cases of money laundering activities. These revelations have led to increased scrutiny of the role of professional accountants, including their involvement in these illegal activities. Hence, the objective of this study is to investigate the roles and ethical dilemmas faced by professional accountants when dealing with cases of money laundering. Through the application of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) review method, this systematic literature review identified 15 relevant articles related to the roles of professional accountants and their ethical dilemmas. These articles were published between 2017 and 2022 in the Scopus and Web of Science databases. Based on this review, four main themes were identified for the roles of professional accountants, which are: 1) enhancing knowledge and skills; 2) offering expert opinions; 3) detecting and investigating money laundering; and 4) reporting suspected cases. This study also found that professional accountants also encounter ethical dilemmas, leading them to either facilitate the crime or resign from their positions. By conducting this systematic review, this study aims to offer valuable insights to relevant stakeholders, empowering them to reconfigure and enhance the role of professional accountants in the fight against money laundering. This is particularly relevant to those involved in governance, as it aims to create a conducive environment for anti-money laundering efforts. This research also highlights strategic plans aimed at collectively preventing money laundering schemes in the future. Furthermore, this study will also provide research areas and offer valuable direction for future studies.
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