Independent Commission Against Corruption (Hong Kong) (ICAC) investigator William Luk (Louis Koo) and Joint Financial Intelligence Unit {JFIU) officer Lau Po-keung (Julian Cheung) are respectively investigating a corruption and money laundering case, but are unable to find any clues. At this time, Ching Tak-ming (Kevin Cheng of ICAC‘s L Team (Internal Disciplinary Investigation Team) receives a report from Eva Ng (Stephy Tang), claiming Luk has accepted a bribe of HK$12 million. Unable to provide an explanation, Luk was immediately suspended from his duties. Lau discovers that Luk was framed which is inextricably linked to the money laundering case he has been investigating. At the same time, Lau also suspects bank director Yau Chi-san (Adam Pak) assisting the mastermind of a criminal organisation, Wong Hoi-wo (Patrick Tam), in money laundering. Chinese Anti-Corruption Bureau Director Hong Liang (Ding Haifeng) arrives in Hong Kong and to provide important intel for Lau, revealing that...