In addition to the ML/FT risks discussed in this section, LEH may be exposed to other areas of illicit finance risk, including sanctions and proliferation financing. The LEH may choose to include these risk domains in its AML/CFT assessment as long as the resulting assessment gives appropriate space and attention to ML/FT risk. Given the evolving nature of ML/FT risks, LEH may also choose to assess their ML/FT risk in additional categories to those discussed above (although they must always address at least the categories covered in this section).

Under Article 4.1 (b) of the AML-CFT Decision and Paragraph 16.2.5 of the Standards, LEH must thoroughly document their risk assessment process so that they can fully explain and justify their assessment methodology.