The government has introduced new ‘failure to prevent offences’ for bribery and fraud, and two facilitation of criminal tax evasion offences (in the UK and abroad) since 2010, and in 2023 legislated for a major reform of the underlying rules for holding corporations to account. But as the number of corporate offences have grown, there has been little corresponding focus on ensuring the legislation for holding senior executives to account is fit for purpose. Without further targeted reforms, it is unlikely the new corporate offences will be accompanied by an upswing in senior executive accountability.

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