Fraud and the new corporate failure to prevent fraud offence - How to avoid corporate criminal liability

Johnson, Diana

Abstract

This talk addresses the recent changes to the law made by the Government to tackle the issue of corporate fraud. The scope of the new ‘failure to prevent fraud’ offence introduced in the Economic Crime (Corporate Transparency) Act 2023 will be assessed and the companies who are within scope will be identified. The changes to the identification doctrine will also be examined and the steps all companies should take to mitigate their risk of being found criminally liable for certain economic crimes will be outlined.

Citation

Johnson, D. (2024, May). Fraud and the new corporate failure to prevent fraud offence - How to avoid corporate criminal liability. Paper presented at ORIS Forum Risk Summit, Old Thorns Hotel and Resort, Liphook, Hampshire

• Presentation Conference Type: Conference Paper (unpublished)
• Conference Name: ORIS Forum Risk Summit
• Conference Location: Old Thorns Hotel and Resort, Liphook, Hampshire
• Start Date: May 14, 2024
• Deposit Date: May 15, 2024
• Public URL: https://uwe-repository.worktribe.com/output/11994187