Does any natural or legal person ( e.g . attorneys , notaries and other intermediaries ) have to report suspicious transactions to the public authorities and , if so , what are the penalties attached if they omit to report either willfully or by negligence ? According to Section 27 of the Prevention and Suppression of Money Laundering Activities Law , all persons ( natural or legal , including attorneys , accountants and other intermediaries ) , have an obligation to report any knowledge or suspicion of money laundering ( suspicious transactions ) to the Cyprus Financial Investigating Unit ( F.I.U . ) , which is the Unit for Combating Money Laundering ( MOKAS ) , at the Attorney General 's Office .