Can a bookkeeper be held liable if they failed to notice and report a situation where money laundering was likely although no conclusive evidence had been seen?

Yes, a bookkeeper can potentially be held liable for failing to notice and report suspicious activities related to money laundering, even in the absence of conclusive evidence. Many jurisdictions have laws requiring financial professionals to report any suspicious transactions that may indicate money laundering. If a bookkeeper neglects their duty to monitor and report such activities, they could face legal consequences or penalties, depending on the severity of the oversight and applicable regulations.