ECCTA 2023 failure-to-prevent-fraud offence (in force 1 Sep 2025), Bribery Act 2010 s.7, sanctions.

• XIII.1

  Confirm whether target meets the large-organisation test under ECCTA 2023 s.199.[ECCTA 2023 s.199]

  Severity A
• XIII.2

  Review failure-to-prevent-fraud reasonable-procedures framework (in force 1 Sep 2025).[ECCTA 2023 s.199]

  Severity A
• XIII.3

  Confirm board-level ownership of the fraud-prevention programme.

  Severity B
• XIII.4

  Confirm Bribery Act 2010 s.7 adequate-procedures programme.[Bribery Act 2010 s.7]

  Severity A
• XIII.5

  Review hospitality, gifts and political-donation policies and registers.

  Severity B
• XIII.6

  Confirm sanctions-screening of customers, suppliers and counterparties (OFSI list).

  Severity A
• XIII.7

  Identify any third-country intermediaries posing bribery risk.

  Severity B
• XIII.8

  Review whistleblowing procedure and any historic reports.

  Severity B
• XIII.9

  Confirm AML / KYC programme if obliged (Money Laundering Regs 2017).

  Severity A
• XIII.10

  Identify any historic financial-crime investigation or self-report.

  Severity A
• XIII.11

  Confirm criminal-record checks where role-relevant (DBS).

  Severity C
• XIII.12

  Review tax-evasion-facilitation prevention procedures (CFA 2017).

  Severity B