Working with legal professionals

That meet at least two of the following criteria:

• More than 250 employees
• Turnover exceeding GBP36 million
• Balance sheet total over GBP18 million

• Fraud is committed by an “associated person” (employees, agents, international distributors or third-party representatives acting on behalf of the organisation).
• The fraud was intended to benefit the organisation or its clients.
• The organisation did not have reasonable fraud prevention procedures in place.

• Senior management had no knowledge of the fraud.
  
• Senior management was not involved in the fraud.

• The benefit is intended but not realised.
• The organisation is both a beneficiary and a victim, such as gaining short-term profits from fraud but suffering reputational damage later.