Enhanced Due Diligence Reports

Purpose

Enhanced due diligence is commissioned where the risk profile of a relationship warrants assessment beyond standard identity verification and screening. It draws together findings across several dimensions into a single report with a documented corroboration trail.

Scope

A typical enhanced due diligence engagement covers:

• Litigation and regulatory history, including civil, criminal and regulatory enforcement records where publicly accessible.
• Integrity and reputational considerations, drawing on adverse media and public record findings.
• Source of wealth and source of funds, where within the agreed scope of the engagement.
• Beneficial ownership and corporate structure, where relevant to the subject.
• Sanctions, PEP and watchlist exposure.

Typical commissioning circumstances

• A relationship assessed as higher risk following standard due diligence.
• A politically exposed person or a close associate of one.
• A counterparty in a jurisdiction assessed as higher risk.
• A transaction of a scale or nature warranting deeper assessment.

Sources and methods

Enhanced due diligence draws on the same categories of source as other due diligence services — open-source intelligence, records and filings, licensed data — supplemented, where the scope of the engagement requires it, by human-source enquiry: direct contact with named sources able to speak to matters not available through documentary research alone. The depth of enquiry applied is tiered to the assessed risk of the engagement rather than applied uniformly.

Deliverables

A structured report presenting findings by category, each finding cited to its source with a documented corroboration trail distinguishing corroborated findings from disclosed but uncorroborated allegations. Reports are accompanied by a supporting document bundle containing the underlying source materials cited.

Limitations

An enhanced due diligence report reports assessed risk, not guilt, and is not a legal or regulatory determination. Its findings reflect information reasonably available within the scope and timeframe of the engagement, not an exhaustive investigation.

Confidentiality

Reports and supporting document bundles are provided to the commissioning party only and are not published in the registry or disclosed to the subject, except through the review and correction process below.

Review process

Where a subject disputes a finding in an enhanced due diligence report, they may request review through the review and correction process.