CNBS Announces Risk-Based Supervision for AML/CFT Compliance in the DNFBP Sector

The National Banking and Insurance Commission (CNBS), through the Financial Intelligence Unit (UIF), issued Circular UIF No. 1-2026, informing Designated Non-Financial Businesses and Professions (DNFBPs) that the risk-based supervision process will begin in March 2026 to evaluate compliance with anti-money laundering and counter-terrorism financing regulations in Honduras.

This measure is part of the strengthening of the national system for preventing money laundering and terrorist financing, in accordance with the Special Law Against Money Laundering, the Law for the Regulation of Designated Non-Financial Businesses and Professions (DNFBP), and the recommendations of the Financial Action Task Force (FATF).

Risk-Based Supervision Approach

According to the circular issued by the CNBS, the supervision will follow a risk-based approach, meaning that evaluations will focus on identifying, assessing, and verifying the controls implemented by obligated entities to prevent their activities from being used for money laundering or terrorist financing.

The supervision process will include the review of:

• Internal anti-money laundering policies and procedures

• Risk assessment and risk management systems

• Monitoring and control mechanisms

• Documentation and regulatory compliance records

The CNBS may use internal and external sources of information, including the National Risk Assessment, data from other supervisory authorities, public institutions, and international organizations to determine the effectiveness of risk management practices within supervised entities.

Notification and Supervision Process

The UIF will notify obligated entities about the start of their supervision process through official email communications, indicating the beginning of the evaluation.

During the process, companies must fully cooperate with supervisory authorities, providing access to records, documents, and any information necessary to verify compliance with current regulations.

Additionally, the Registration, Monitoring, and AML/CFT Prevention Unit (URMOPRELAFT) will follow up on the findings and recommendations derived from the supervision process and may request corrective measures if regulatory deficiencies are detected.

Implications for Businesses

This circular represents an important step toward strengthening the national AML/CFT compliance framework, particularly for businesses and professionals classified as DNFBPs, including sectors such as legal services, accounting services, real estate activities, among others subject to supervision.

In this context, obligated entities must ensure they have effective compliance programs, including prevention policies, risk assessments, internal controls, and staff training to comply with regulatory requirements and avoid administrative sanctions.

Strengthening the AML System in Honduras

With the implementation of this risk-based supervision framework, the CNBS aims to enhance transparency within Honduras’ financial and economic system, aligning national regulations with international standards established by the FATF and strengthening authorities’ capacity to prevent and detect money laundering and terrorist financing activities.

The circular has already been communicated to DNFBP entities, which must prepare for this supervision process that will begin during 2026.

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For more information on how this innovation may affect your operation or investment in Honduras, the Galindo & Asociados team   the Galindo & Asociados team is at your disposal.

Carlos Galindo

Socio de Impuestos

carlos@galindoyasociados.com

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