Part 5 – Miscellaneous Failure to prevent fraud Section 204: Guidance about preventing fraud offences
Section 204 requires the Secretary of State to publish guidance on the procedures bodies can put in place to prevent associated persons from committing relevant fraud offences. Before issuing the guidance, the Secretary of State must consult the Scottish Ministers and the Northern Ireland Department of Justice. This section reflects similar requirement in the failure to prevent bribery and failure to prevent facilitation of tax evasion offences.