Can offshore accounts be traced?

The answer is yes, but it is not easy. Every account can be traced, but it can be difficult to identify all of the people involved in a transaction. For example, if person A gives money to bank B, and bank B gives it to bank C, and bank C gives it to bank D, and bank D gives it to bank E, and bank E gives it to bank F, and you finally get it from bank F, it may be difficult to find out who all of the people involved are. You would need to have a relationship with bank F, and then somehow get bank F to tell you that the relationship came from someone at bank E, and then bank E to tell you that the relationship came from someone at bank D, and so on.

Even if you have a legal subpoena, it may be difficult to serve it in the court of law in the jurisdiction where the bank is located. And even if you are able to serve the subpoena, the bank may still be bound by secrecy laws that prevent them from telling you who owns the account.

So, while it is possible to trace offshore accounts, it is not easy.