Investigating fraud – and failure to prevent it – in the workplace

The new corporate offence of failure to prevent fraud (FTPF) under the Economic Crime and Corporate Transparency Act 2023 (ECCTA) is expected to change the UK corporate criminal liability landscape. How can corporates navigate internal investigations into suspected fraud in the workplace where they are themselves exposed to criminal prosecution under the Act? The panel will discuss conducting effective investigations and managing corporates' potential liability under the Act.