How do I prepare for the failure to prevent fraud offence?
A practical sequence is: screen whether you are in scope; run a fraud risk assessment; put proportionate procedures in place; communicate and train; carry out due diligence and collect associated-person attestations; monitor and review; and secure board oversight. Keep the evidence at each step.
Not sure this applies to you? The offence targets large organisations that meet the size test — check whether you are in scope.
In short
- Scope screen → risk assessment → procedures → communicate and train
- Due diligence and associated-person attestations
- Monitoring, review, and board oversight
- Capture dated evidence at every step
Preparation is not a one-off project but an operating rhythm that produces evidence. The six principles give the structure; your risk assessment determines what is proportionate for your organisation.
DefenceFile supports each step — scope screening, an evidence register with human review, attestations, an audit trail, and board-pack exports — so the work leaves a reviewable record. It organises evidence for legal and compliance review; it does not provide legal advice or decide whether you comply.
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
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.
- SFO compliance-programme evaluation guidance
Published 2025-11-26; accessed 2026-06-15.
Keep reading
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.