Guide to the Economic Crime and Corporate Transparency Act 2023

The Economic Crime and Corporate Transparency Act 2023 ("ECCTA") received Royal Assent on 26th October 2023 and is widely recognised as the most significant overhaul of corporate criminal liability since the introduction of the Bribery Act 2010.

This guide focuses on the key developments under ECCTA which we expect will have a direct impact on corporate enforcement in the UK. These include:

(a) What constitutes fraud under ECCTA;

(b) New and additional powers for enforcement agencies;

(c) Companies House updates; and

(d) Recommended next steps.

Access the full guide, here.