Failure to Prevent Fraud: self-serve your compliance with our FTP Toolkit
Katharine Harle
Partner, London
M +44 7795 618213
Training, advice, and policy support – all in one place.
Sarah Partridge-Smith
Counsel, London
M +44 7752 123552
According to a survey of attendees across a series of Failure to Prevent workshops held at the start of this year:
53%
On 1 September 2025, the new corporate criminal offence of "failure to prevent fraud" comes into effect.
Under the new offence, organisations may be criminally liable where they fail to prevent an in-scope fraud offence committed by a person associated with the company, with the intention of benefitting the organisation or its clients. Home Office guidance confirms that employees, agents, subsidiaries and those providing services for the firm will all be considered "associated persons".
Senior management does not need to have knowledge of or have sanctioned the offence committed. This differs from the previous corporate liability framework for fraud which would have required evidence that a senior individual (i.e. the "directing mind and will" of the company) was involved in the wrongdoing.
of businesses said their boards had not yet been advised about internal Failure to Prevent Fraud compliance projects.
of businesses had not completed a fraud risk assessment in line with new FTP obligations.
68%
of businesses planned to make FTP compliance the responsibility of existing compliance staff, including their Chief Compliance or Money Laundering Officers.
71%
Renu Gulrajani
Associate, London
M +44 7436 180878
Katy MacAskill
Senior Associate, Glasgow
M +44 7741 199971
As well as offering bespoke advice and support, our specialist team has drawn on its experience to develop a Failure to Prevent Toolkit to help firms comply with the new offence in a practical, cost-effective way. The toolkit includes checklists and template documents including a risk assessment template, policy templates and a controls gap analysis plus more. It also includes training to ensure your team is up to date with all the changes.
The Dentons FTP Toolkit
Insights
© 2025 Dentons. All rights reserved. Attorney Advertising. Dentons is a global legal practice providing client services worldwide through its member firms and affiliates. This website and its publications are not designed to provide legal or other advice and you should not take, or refrain from taking, action based on its content.
Most firms have yet to implement robust fraud frameworks
of businesses* had not completed, or even started, their fraud risk assessment.
78%
of businesses still hadn't designated this responsibility.
30%
of businesses* told us they had appointed someone responsible for FTP.
70%
By June 2025, our data suggested firms had been thinking about their fraud frameworks
*poll based on different respondents to Q1
of businesses did not have dedicated resources for investigating fraud.
69%
Contact us if you want to know more
Total Assets
£18m+
Turnover
£36m+
250+
Employees
The offence applies to "large organisations" across the UK. A firm will be considered a large organisation where it meets two of the following criteria:
Who does this affect?
Click here to view our Failure to Prevent Toolkit Menu – discover everything included in the toolkit and use it as a handy checklist to identify gaps in your existing framework.
Similar to previously introduced failure to prevent bribery and tax evasion corporate offences, a firm will be liable where an offence has been committed save where it can demonstrate that:
it had reasonable procedures in place to prevent fraud; or
it was not reasonable in all the circumstances to expect the organisation to have any procedures in place.
On 6 November 2024, the Home Office issued guidance which set out what firms should consider when designing and implementing reasonable procedures.
What should organisations be doing?
Practical guidance on how to ensure compliance
Contact us to access the Failure to Prevent Toolkit
By August 2025, many businesses – including those in highly exposed sectors – told us they had still not completed their FTP preparations.
“Come September, if they haven’t sorted themselves out, we’re coming after them. I’m very, very keen to prosecute someone for that offence. We can’t sit with the statute books gathering dust, someone needs to feel the bite.”
Nick Ephgrave Director of the SFO
It is important to note that the above criteria apply to the whole organisation, including its subsidiaries, regardless of where the organisation is headquartered or where its subsidiaries are located.
Contact us to access the Failure to Prevent Toolkit
© 2024 Dentons. All rights reserved. Attorney Advertising. Dentons is a global legal practice providing client services worldwide through its member firms and affiliates. This website and its publications are not designed to provide legal or other advice and you should not take, or refrain from taking, action based on its content.
Template documents to support the understanding of obligations arising from the FTPF offence, including practical guidance on compliance through a risk assessment framework, and documents to help support the identification of control gaps
1. Fraud Prevention Framework
1.1. Template Briefing Note for Senior Managers outlining obligations under the new FTPF offence
1.2. Template Risk Assessment Methodology outlining the practical process for conducting a risk assessment
1.3. Template Risk Assessment Form with pre-populated example risks (not sector-specific)
1.4. Template Gap Analysis and implementation plan
Checklists to help monitor key milestones of the project to enable reporting and oversight of the project, and effective implementation with existing controls
2.1. Checklist of relevant policies and procedures to complement fraud prevention framework
2.2. Project implementation plan/checklist
2.3. Key decisions log
2. Checklist
3.1. Training on the FTPF offence
3. Training
Template policy that can be adapted and tailored to your firm
4.1. Overarching financial crime policy for parent-level entities which do not conduct activities
4.2. Fraud Policy
4.3. Investigations Policy
4.4. Whistleblowing Policy
4.5. Provisions to insert into your staff handbook in light of the FTPF offence
4.6. Standard financial crime/fraud clause to include in contracts with associated persons
4. Policies/Template
In addition to the list above, we can assist with advice and amendments to pre-existing policies and in drafting or reviewing policies which are bespoke to your firm. We would be happy to discuss different pricing models for additional advice.
If you have particular areas of interest and/or a particular budget, we can work with you to prioritise and come up with an optimal mix of templates, documents, advice and support to meet your aims within your budget.
Extending our support
The documents have been prepared based on our experience assisting a range of firms with implementation.
Contact us if you want to know more.
Notes
© 2025 Dentons. All rights reserved. Attorney Advertising. Dentons is a global legal practice providing client services worldwide through its member firms and affiliates. This website and its publications are not designed to provide legal or other advice and you should not take, or refrain from taking, action based on its content.
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© 2025 Dentons. All rights reserved. Attorney Advertising. Dentons is a global legal practice providing client services worldwide through its member firms and affiliates. This website and its publications are not designed to provide legal or other advice and you should not take, or refrain from taking, action based on its content.