Failure to prevent fraud
The ECCTA s.199 offence that can apply to a relevant body where an associated person commits a listed fraud offence intending to benefit the body or its clients, subject to the statutory defence.
Source baseline: 2026-06-15
Plain-language use
The offence is about organisational responsibility for fraud connected to services performed for the organisation or its clients. It is not a finding that every control failed.
Safe use: Use for statutory context and evidence scoping; do not predict prosecution or outcome.
Official sources
- 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.