In 1970s Hong Kong, the Independent Commission Against Corruption (ICAC) was formed to bring down the corruption syndicate led by British government officials. One of its top investigators is Senior Investigator Lau Kai-Yuen, who brought down countless corrupted officials. Just as he thought stability and prosperity are within reach, a new era of greed and riches takes him into a new battlefield of corruption.
Ho Sau, an undercover agent, has been working with Yau, a drug lord, for years, but his job and family are in trouble.