What are the base fraud offences under the failure to prevent fraud offence?
The offence is triggered only where an associated person commits a base fraud offence listed in Schedule 13 to ECCTA. These include fraud by false representation, failing to disclose information, and abuse of position (Fraud Act 2006), obtaining services dishonestly, participating in a fraudulent business, false accounting, fraudulent trading, and cheating the public revenue. Conspiracy to defraud is not listed.
Not sure this applies to you? The offence targets large organisations that meet the size test — check whether you are in scope.
In short
- Fraud by false representation, failing to disclose, and abuse of position (Fraud Act 2006)
- Obtaining services dishonestly; participation in a fraudulent business
- False accounting; fraudulent trading; cheating the public revenue
- Conspiracy to defraud is NOT a listed base offence
Because the offence starts from a listed base offence, an evidence review needs to identify the alleged conduct and the relevant Schedule 13 category. Aiding, abetting, counselling, or procuring a listed offence can also fall within scope.
Mapping conduct to a base offence is a legal exercise. DefenceFile helps you tag and organise evidence by relationship and conduct type so qualified reviewers can assess the category — it does not classify offences for you.
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
- Economic Crime and Corporate Transparency Act 2023
Royal Assent 2023-10-26; accessed 2026-06-15.
- Fraud Act 2006
Royal Assent 2006-11-08; 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.