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Part 4: Professional risk – Failure to prevent fraud
The Government’s ‘failure to prevent fraud’ offence came into force on 1 September 2025 under the Economic Crime and Corporate Transparency Act 2023 (ECCTA). This marks a major shift in how corporate fraud is prosecuted, and there is a concern that many professional services firms may not yet appreciate the risks it may create for them.

The Just Audit team
Feb 243 min read
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