The anti-money laundering officer should advise the account-opening officer to verify the identity of all the partners as an initial step. This is because opening a bank account for an offshore company with multiple owners from different jurisdictions poses a high risk of money laundering and terrorist financing. Therefore, the bank should apply enhanced due diligence measures to ensure that the offshore company and its owners are legitimate and not involved in any criminal activities. One of the key measures is to verify the identity of all the partners, not just the one who presents the power of attorney. This will help the bank to establish the beneficial ownership and control structure of the offshore company, as well as to detect any possible fraud, forgery, or coercion in the power of attorney document. The bank should also verify the authenticity and validity of the power of attorney, and the scope and purpose of the authority granted to the partner who requests the account opening.
The other options are less important or irrelevant as initial steps. Verifying the source of the deposit is also a part of the enhanced due diligence process, but it should be done after verifying the identity of the partners and the offshore company. Filing a suspicious transaction report with the appropriate Financial Intelligence Unit or the Egmont Group is a possible action that the bank may take if it detects any indicators of money laundering or terrorist financing in the account opening process, but it is not an initial step. The Egmont Group is an international network of Financial Intelligence Units that facilitates information exchange and cooperation, but it is not a reporting authority.
ACAMS Study Guide, Chapter 3: Customer Identification and Verification, 1 ACAMS Study Guide, Chapter 4: Customer Risk Assessment, 2 ACAMS Study Guide, Chapter 5: Ongoing Monitoring, 3 Powers of attorney: opening a bank account, 4

These two options are potential red flags for money laundering or terrorist financing because they could indicate an attempt to avoid the reporting threshold of $10,000 for cash transactions, or to conceal the source or origin of the funds. According to the ACAMS Study Guide, some common indicators of money laundering are:
Transactions structured to avoid recordkeeping or reporting requirements Transactions inconsistent with the customer's profile or business activity Transactions involving the use of multiple accounts or locations Transactions involving high-risk jurisdictions or entities Transactions involving cash or complex crypto assets The other two options are not necessarily red flags by themselves, as they could have legitimate explanations.
For example, the restaurant could be located in a different city because of market demand, or the new account could demonstrate a steady flow of income because of the success of the business.
References:
ACAMS Study Guide for the CAMS Certification Examination - 6th Edition, Chapter 2, page 41-42 FFIEC BSA/AML Appendices - Appendix F - Money Laundering and Terrorist Financing Red Flags, page 1-
2
4 Red Flags of Money Laundering or Terrorist Financing, page 1
Money Laundering Red Flags | Key Behaviours and Indicators, page 1

A robust AML training program should incorporate the followingbest practicesto ensure awareness and ongoing engagement:
Option A - Tailored and regular training:
Training should berisk-based and role-specific, ensuring employees understand how AML applies to their function.
Option D - Variety and resources:
Use ofinteractive, digital, live, and scenario-based methodskeeps training effective and adaptable. Providing materials and resources supports continued learning.
Option E - Communication and measurement:
Ongoing AML awareness campaigns andfeedback mechanismshelp assess theeffectivenessof training and reinforce its importance.
Option Bis too vague and not recognized as a best practice.
Option C, while helpful, isnot sufficient alone-annual frequency without contextual or tailored content is inadequate.
Reference: ACAMS CAMS Study Guide - 6th Edition, Chapter:AML Program Components- Section:
Training and Awareness Best Practices

Mutual Legal Assistance Treaties (MLATs) are characteristics of D. only involving two countries, E.
cooperatively combating crime between countries, and F. being useful for gathering evidence and intelligence in a foreign country. MLATs are public and binding under international law (A), can be used for obtaining banking records from treaty partners (B), and provide a legal basis for transmitting evidence .

According to the CAMS manual 6th edition, the USA PATRIOT Act allows the US government to subpoena documents from foreign financial institutions (FIs) that have no presence in the US (option B). The manual states that "The USA PATRIOT Act provides US law enforcement agencies with the power to subpoena documents from foreign banks that maintain correspondent accounts with US banks or have no presence in the United States" (p. 77).