What is a large organisation under the ECCTA failure to prevent fraud offence?
For the failure-to-prevent-fraud offence, a body is a large organisation when, in the financial year before the offence, it met at least two of three thresholds: more than 250 employees, more than £36m turnover, and more than £18m balance-sheet total. Group undertakings are aggregated.
In short
- Meet at least two of: >250 employees, >£36m turnover, >£18m balance-sheet total
- Measured on the preceding financial year
- Group undertakings are aggregated for the test
The test mirrors the company-law definition of a large company and includes aggregation across parent and subsidiary undertakings, so groups can qualify even where individual entities would not.
Applying the test to your structure is a legal and accounting judgement. DefenceFile organises the scope inputs — entity data and the size-test figures — and leaves the conclusion to qualified reviewers.
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Official sources
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.
- Economic Crime and Corporate Transparency Act 2023
Royal Assent 2023-10-26; accessed 2026-06-15.
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