I would like to know if a SAR is done on a customer,would this customer be considered as a High Risk customer and be listed on your list of High Risk Customers for Anti- Laundering?

You could do it that way, certainly. Customers that we've filed SARs on get additional levels of monitoring beyond what would just attach to a "High Risk" customer. We develop a specific enhanced monitoring plan for them, the level of detail and kinds of things we look at would be tailored to the customer and the behavior that led to the SAR.

That would depend on your financial institutions procedures for AML - The comments I hear from other banks is that it depends on the type of SAR - kiting might not make them a high risk, but other types of activity might.