What is the difference between failure to prevent fraud and failure to prevent bribery?
Failure to prevent bribery (Bribery Act 2010, s.7) and failure to prevent fraud (ECCTA 2023) are both corporate offences with a procedures defence, but they differ: the bribery offence applies to any commercial organisation and uses an 'adequate procedures' defence, while the fraud offence applies only to large organisations and uses a 'reasonable procedures' defence and requires a listed base fraud committed to benefit the body.
Not sure this applies to you? The offence targets large organisations that meet the size test — check whether you are in scope.
In short
- Bribery offence: any commercial organisation; 'adequate procedures' defence (Bribery Act 2010 s.7)
- Fraud offence: large organisations only; 'reasonable procedures' defence (ECCTA 2023)
- The fraud offence needs a listed base fraud intended to benefit the body
- The six prevention principles map across both
The practical overlap is large — risk assessment, top-level commitment, due diligence, communication, training, and monitoring all carry across. Organisations with a mature anti-bribery programme already have much of the structure the fraud offence expects.
The differences matter for scope and evidence. Unlike the bribery offence, the fraud offence only catches large organisations (the size test), it is triggered by listed base fraud offences, and it requires that the fraud was intended to benefit the organisation or its clients. DefenceFile helps you extend an existing programme to the fraud offence and evidence both without claiming either defence is met.
The sample board pack — a one-page view of where evidence is complete and what is missing — opens in your browser, no email, no form.
Official sources
- Bribery Act 2010
Royal Assent 2010-04-08; accessed 2026-06-15.
- Economic Crime and Corporate Transparency Act 2023
Royal Assent 2023-10-26; accessed 2026-06-15.
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.
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DefenceFile organises evidence for legal and compliance review. It does not provide legal advice, create privilege, certify scope, certify reasonable procedures, or guarantee that a statutory defence will succeed.