Bribery and corruption
Bribery and corruption are amongst the greatest threats to economic development. On this page you can find key organisations involved in the fight against corruption and a selection of resources in this area.
What's on this page?
- Bloomsbury Accounting and Tax Service
- eBooks
- Legal alerts
- Online articles
- Useful links
- Articles and books
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
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Peter Rayney
Tax Planning for Family and Owner-managed Companies
Bloomsbury Professional
2023
Chapter containing advice on paying dividends, written for anyone who advises or runs a family or owner-managed company. Topics covered include: procedure for paying a dividend and concept of 'distributable profits', directors' fiduciary and statutory duties, legal and tax consequences of an unlawful dividend, dividend taxation, timing payments of dividends, dividend waivers, providing dividend income for the spouse, shares provided to children, other family members and friends.
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Nichola Higgins, Christopher Sallon QC, Susan Scott, Stephen Storey, Christopher Sykes, Sam Tate
The UK Anti-Bribery Handbook
Bloomsbury Professional
2021
A practical guide to regulation in relation to corrupt practices, covering the current bribery legislation in the UK and considering some case studies and issues that affect particular sectors. The emphasis is very much on preventative matters, covering the safeguards and practical measures that organisations should put in place to prevent prosecution or regulatory action.
Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
eBooks
The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Bribery Act, The
An overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering.
Essentials of corporate fraud
A book for executives, lawyers, and auditors who need a basic understanding of corporate fraud.
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own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by
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supplier pages for full terms of use.
Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Deterring fraud and corruption: the effects of poor corporate culture
Fraud expert Tim Parkman provides a checklist of 'red flag' potential fraud indicators for staff to be aware of.
The ugly unethical underside of Silicon Valley
Erin Griffith looks at instances of fraud and corrupt practices in Silicon Valley's high-technology industries. She discusses alleged fraud at companies including blood-testing equipment company Theranos and human resources software company Zenefits. Topics include how the nature of venture capital (VC) funding culture can put pressure on business founders to exaggerate their successes.
Incentive for enforcement
Don't be fooled by the lack of prosecutions since the Bribery Act was enacted, attitudes are hardening and businesses need to take note, writes Kevin Robinson.
Useful links
ICAEW
Fighting bribery and corruption
The Business Law department at ICAEW provides information and guidance on the Bribery Act and anti-corruption initiatives.
GOV.UK
Overseas business risk
Guidance from the Foreign and Commonwealth Office on potential risks when trading with other countries.
Crime and fraud prevention for businesses in international trade
Guidance from HMRC on common types of fraud, protecting your business, IT, intellectual property and getting support.
National Crime Agency (NCA)
Information on the Economic Crime Command, which co-ordinates the UK's efforts against fraud, bribery and corruption.
Serious Fraud Office (SFO)
Part of the UK criminal justice system, the SFO is an independent government department that investigates and prosecutes serious or complex fraud.
Surveys
EY fraud surveys
Collection of worldwide and regional fraud surveys on fraud and unethical conduct.
Pulling fraud out of the shadows
PwC's 2018 global economic crime and fraud survey.
Fraud Barometer
KPMG's survey of fraud trends and patterns affecting the UK economy.
Organisations
Association of Certified Fraud Examiners (ACFE)
A global professional association providing training and resources, such as publications and sample documents.
European Union
Information on OLAF, the European Union's anti-fraud office.
Fraud Advisory Panel (FAP)
The site provides information on the panel, key facts and a collection of FAP material.
IMF
A Code of Good Practice, Manual on Fiscal Transparency.
OECD
News and information on the Anti-Bribery Convention, including reports and surveys by country.
Other resources
AuditNet Fraud
Links to fraud and investigator resources and news from the AuditNet web portal for auditors.
GAN Integrity
A business tool to help SMEs avoid and fight corruption. The website includes country profiles and an inventory of online anti-corruption tools.
Global Anti-Corruption and Anti-Bribery Laws
Free tool from Dentons comparing anti-bribery laws across international jurisdictions.
Transparency International
An NGO focusing on corruption and transparency. The website includes articles, advice, a corruption perceptions index, bribe payers index and guidance on best practice.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports through our document supply service.
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