The Global Forum rated Nauru overall Largely Compliant with the international standard on transparency and exchange of information (EOI) on requests handled over the period from 1 January 2015 to 31 December 2017. The present review shows that Nauru has addressed all the deficiencies identified in the past, in particular, by enacting or amending the Trusts Act Partnership Act, Corporations Act and Business Licences Act to ensure availability of adequate ownership and accounting information. Further Nauru enacted a new Beneficial Ownership Act aimed at implementing a centralised register for all legal entities and arrangements in Nauru. Nauru should now strengthen its supervision programmes to monitor compliance with obligations relating to legal and beneficial ownership, and accounting information. Finally, while Nauru has not received any request from its treaty partners during the review period or before, it ensured that sufficient resources were allocated to its Competent Authority to respond in a timely manner when any EOI requests are received in the future.