The Superintendency of Banks of Panama (SBP) has issued Agreement 1 of 2026 (dated 16 January 2026) updating requirements aimed at preventing the misuse of banking and fiduciary services, strengthening the regulatory framework for supervised entities and related control and supervisory mechanisms. The updated framework focuses on preventing, detecting and mitigating risks linked to illicit activities including money laundering and terrorist financing. It addresses customer knowledge and due diligence, enhanced due diligence, transaction monitoring and analysis, comprehensive risk management, and supervised entities’ obligations to design, implement and strengthen effective policies, procedures and internal controls. The agreement expressly repeals prior rules including Agreements 10-2015, 1-2013, 8-2000 and 10-2000. Agreement 1 of 2026 takes effect as set out in its text, with time allowed for entities to adapt processes, systems and internal controls; banks have until 30 June 2027 to comply with Article 14, and paragraph 1 of Article 25 must be complied with by 31 January 2027.