Iraq’s main anti-corruption law is the Accountability Act, which criminalizes active and passive bribery, attempted corruption, extortion, money laundering and abuse of office. However, the government does not implement anti-corruption laws effectively, and officials engaged in corruption with impunity (HRR 2016). The poor enforcement of anti-corruption laws can be traced back to the lack of agreement on institutional roles, the absence of political will, unclear governing legislation and regulatory and poor transparency (HRR 2016). Money laundering is criminalized under the Anti-Money Laundering/Counter-Terrorism Financing Law, which covers concealing and altering goods originating from trafficking, corruption, influence peddling and misappropriation of public and private property, but implementation has been poor (ICS 2016). Furthermore, the investigatory capacity of the Central Bank, which works in cooperation with the judiciary and law enforcement authorities to detect and prosecute illicit financial transaction, has been limited (HRR 2016). The Commission of Integrity, mandated with prosecuting money-laundering involving corrupt officials, also suffered from a lack of investigatory authority (HRR 2016). Public officials are legally compelled to disclose their assets and the assets of their partners and minor children within two months of starting employment. Article 136(b) of the Iraqi Criminal Procedure Code allows ministers to shield ministry officials from work-related prosecution for corrupt acts. The Commission of Integrity did not publish any names of government officials involved in corruption in its 2016 semiannual (HRR 2016). However, the commission investigated 13,226 corruption cases, of which 7,088 cases were adjudicated, while 1,891 were referred to the courts (HRR 2016). Six ministers and 99 director general-level officials were involved in six of the corruption cases referred to the courts (HRR 2016). Iraq has signed and ratified the United Nations Convention against Corruption (UNCAC). Find additional information at the US Library of Congress’ Guide to Law Online – Iraq.