Large organisation
For ECCTA failure-to-prevent-fraud scope, a body is large when it meets at least two of the relevant size thresholds for turnover, balance-sheet total, and employee count in the preceding financial year.
Source baseline: 2026-06-15
Plain-language use
The Home Office guidance uses the company-law size test, including group aggregation rules for parent undertakings.
Safe use: Use as a scoping prompt for human review; do not let software certify whether an entity is in scope.
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.