About Course
Since 1 September 2025, large organisations can be criminally liable if an employee, agent or other associated person commits fraud intended to benefit them. This course explains the offence under the Economic Crime and Corporate Transparency Act 2023, who it applies to, and the “reasonable procedures” defence.
This course gives general information about UK law and official guidance as at October 2026. It is not legal advice. Laws and guidance change, so check the official sources listed, follow your organisation’s own policies, or take professional advice before acting in a specific case.
Course Content
Course Lessons
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What the offence is
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Base offences, associated persons and benefit
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Reasonable procedures and what staff should do
Sources & Further Reading
Final Assessment
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