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Regulatory explainer 23 May 2026 5 min read

When does enhanced due diligence kick in?

The four statutory triggers for EDD, and the practical risk indicators most SME programs add on top.

By Sophie Maddox

Enhanced due diligence (EDD) is a higher-rigour version of standard CDD. The Rules mandate EDD in four scenarios; mature programs typically add risk-based triggers on top.

The four mandatory triggers

  • The customer is a foreign PEP, or a family member or close associate of one.
  • The customer is from or located in a jurisdiction the FATF identifies as having strategic deficiencies.
  • The customer or transaction matches a typology AUSTRAC has flagged.
  • Standard CDD is inconclusive or has produced inconsistent information.

Practical add-on triggers

  • Cash deposits or high-value cash transactions above the firm's risk threshold.
  • Complex ownership structures with three or more layers of corporate vehicles.
  • Reluctance from the customer to provide standard ID or rationale for the transaction.
  • Material change in the customer's profile or transaction patterns.
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