大陆某部级高官涉嫌指派情妇来港洗钱，且金额巨大。为此，ICAC（廉政公署）陆志廉（古天乐 饰）和JFIU（联合财富情报组）刘保强（张智霖 饰）联合展开调查。可就在此时，陆被指控巨额财产来路不明，遭到廉政公署L组（内部纪律调查组）程德明（郑嘉颖 饰）的调查，并最终得到停职的处分。为证明自己清白，陆志廉千方百计找到举报自己的女孩Eva（邓丽欣 饰），发现这一切都与正在调查的洗黑钱案件息息相关。未过多久，中国反贪局侦查处处长洪亮（丁海峰 饰）也来到香港，其矛头正是洗钱案的幕后首脑张部长（冯雷 饰）。
两岸联动，多部合作，与黑恶势力展开殊死较量……
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 both involving Customs and Excise Department (Hong Kong) officer Tik Wai-kit (Michael Tse), 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.
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