Pursuant to article 107 of organic law n ° 2015-26 of August 7, 2015 relating to the fight against terrorism and the repression of money laundering as amended and completed by organic law n ° 2019-9 of January 23, 2019, Professionals called upon to report suspicious operations and transactions to the TFAC are:

1. Banks and financial institutions
2. Microfinance institutions.
3. The National Post Office.
4. Stock brokers and companies managing portfolios on behalf of others.
5. Foreign Exchange boxes
6. Insurance and reinsurance companies and brokers.
7. The following designated non-financial businesses and professions:
• Lawyers and notaries and other legal professionals and chartered accountants and notaries in real estate management and other professionals qualified by virtue of their functions, when preparing or completing transactions or operations for the benefit of their clients concerning the buying and selling of real property or business assets or management funds of the clients and their accounts or arrange contributions companies and other subsidiaries or dispose of or exploiting them to control these processes or to provide counseling, or create subsidiaries or management of legal arrangements and buy or sell with a trademark.
• Real estate agents when they carry out transactions for the benefit of their clients related to buying and selling real estate.
• Jewelers and dealers in other valuables and managers of casinos in their dealings with their clients the value of which equals or exceeds an amount to be set by a decision of the Minister of finance.

In accordance with article 125 of organic law n ° 2015-26 of August 7, 2015 relating to the fight against terrorism and the suppression of money laundering, reporting entities are required to make a declaration to the CTAF suspicion for:
* Any operation or transaction they suspect of being linked directly or indirectly to the proceeds of unlawful acts qualified by law as a delict or crime.
* Any operation or transaction they suspect of being directly or indirectly linked to the funding of people, organizations or activities related to terrorist offenses.
* Any attempted operation or transaction that they suspect of being directly or indirectly linked to the proceeds of unlawful acts qualified by law as a misdemeanor or crime.
* Any attempted transaction or transaction they suspect of being linked to the funding of persons, organizations or activities related to terrorist offenses.

The declaration of suspicion can intervene:
* Before carrying out the operation or transaction
* After the execution of the operation or transaction when new information is likely to link the said operation or transaction directly or indirectly to the proceeds of unlawful acts qualified by law as an offense or crime, or to the financing of persons, organizations or activities related to terrorist offenses.
Reporting entities are called to consider the possibility of making a suspicious transaction report:
- when they fail to verify the identification data.
- when the identification information is insufficient.
- when the identification information is manifestly fictitious.