According to the Certified Anti-Money Laundering Specialist (CAMS) Sixth Edition manual, elements that can trigger a review of the existing relationship during the opening of a new account include recent adverse media on the client (page 60) and incoming transfers from high-risk jurisdictions (page 61). The other elements listed, such as regular checks on the flow of funds, a false positive result for name screening, and an estimated total income decrease, are not triggers for a review.

free of payment asset transfer is a trading pattern that may be indicative of money laundering in capital markets. Free of payment asset transfer is a method of transferring securities without any corresponding payment, which can be used to avoid detection of the origin or destination of the funds. This can facilitate the layering or integration stages of money laundering, as the launderer can move the assets across different accounts, jurisdictions, or institutions without leaving a clear audit trail. Free of payment asset transfer can also be used to evade taxes, sanctions, or other regulatory requirements.
ACAMS Study Guide 6th Edition, Chapter 1, Section 1.8, page 28: "Methods to launder money using broker- dealers, investment advisors, and the capital markets (e.g., securities, futures)".
ExamTopics, Question 476: "Which trading pattern may be indicative of money laundering in capital markets?" Reference: https://www.fatf-gafi.org/media/fatf/documents/reports/ML%20and%20TF%20in%20the%
20Securities%20Sector.pdf

The company regularly understating the value of goods exported is an indicator of possible money laundering because it may suggest that the company is involved in trade-based money laundering (TBML), which is the process of disguising the proceeds of crime and moving value through the use of trade transactions in an attempt to legitimise their illicit origins or finance their activities. One of the common TBML techniques is over-invoicing or under-invoicing, which involves manipulating the price, quantity or quality of goods or services in order to transfer value between the importer and exporter. By understating the value of goods exported, the company may be transferring funds to a foreign counterpart who is either a co-conspirator or a third-party money launderer, who will then pay the company the difference in cash or through other means.
This way, the company can avoid currency reporting requirements, evade taxes, conceal the source and destination of funds, and integrate the illicit proceeds into the formal economy.
ACAMS Study Guide for the CAMS Certification Examination, 6th Edition, Chapter 2:Money Laundering Risks and Methods, page 381 Trade-Based Money Laundering: Trends and Developments, FATF-Egmont Group, December 2020, page 282 Trade-Based Money Laundering and Terrorist Financing, Global Investigations Review, September 20233

An offshore company is a legal entity that is incorporated or registered in a foreign jurisdiction, usually with low or no taxes, high confidentiality, and minimal regulation1. Offshore companies are often used to hide beneficial ownership, as they can create complex and opaque structures that obscure the identity and control of the real owners and beneficiaries of the assets or transactions involved2. Offshore companies can also use nominee directors and shareholders, trust and company service providers, and shell companies to further conceal beneficial ownership3. According to the web search results, offshore companies are among the most common vehicles for money laundering, tax evasion, corruption, and other illicit activities4 .
1: What is an offshore company? - ACAMS
2: Guidance on Transparency and Beneficial Ownership - FATF
3: Concealment of Beneficial Ownership - FATF-Egmont Group
4: What's a Beneficial Owner and Why Does it Matter? - Dun & Bradstreet The Panama Papers: Exposing the Rogue Offshore Finance Industry - ICIJ