Bribery Act, The
An overview of the offences in the UK relating to bribery, corruption, the Fraud Act and money laundering.
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?
- eBooks
- Legal alerts
- Online articles
- Useful links
- Articles and books
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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.
Doing business in the ASEAN countries
A practical guide to doing business in the newly emerging economies of the Association of Southeast Asian Nations.
Essentials of corporate fraud
A book for executives, lawyers, and auditors who need a basic understanding of corporate fraud.
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 terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Legal Alert
Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business.
Case law: Small business fails to establish ‘adequate procedures’ defence in first defended Bribery Act prosecution
01-05-2018
Commercial organisations, even if small, open-plan and run informally and/or on a family basis, should ensure they carry out formal anti-bribery risk assessments, introduce and monitor an anti-bribery policy, including staff training, adequate record-keeping, and appointment of a designated compliance officer, and regularly review the policy’s effectiveness, all proportionate to the size, type and complexity of the business, or risk a conviction for failure to provide ‘adequate procedures’ to prevent bribery.
Case law: First conviction of UK business for ‘failing to prevent bribery’ offence
01-04-2016
All business organisations and senior officers should ensure they have adequate procedures to prevent bribery by ‘associated persons’ on their behalf, or risk being criminally liable, after the first conviction for ‘failure to prevent bribery’.
Case law: Dismissal for misconduct can still be fair even if employee puts things right
01-03-2016
Employers may still be able to dismiss an employee for gross misconduct, even if the employee subsequently attempts to put things right, according to a recent ruling.
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 determinants of sukuk market development
An investigation of factors affecting Sukuk market development in 13 countries over the period 2001-2013.
The new board role in compliance oversight
The author discusses the current regulatory environment and board compliance objectives.
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.
SOX compliance 10 years on
Ten years after the Sarbanes-Oxley Act (SOX) was enacted in 2002, Joe Mont asks whether the Act has worked in reducing business corruption.
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
A 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 and Guide on Resource Revenue 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
- View a list of articles in our collection on bribery and corruption
- View a list of books in our collection on bribery and corruption
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 by post, fax or email through our document supply service.
Can't find what you are looking for?
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