Employee Bribery & Corruption Expert Witness UK

Employee bribery and corruption under the Bribery Act 2010 involves receiving or giving improper payments or benefits from or to third parties in exchange for preferential treatment. The Act creates offences of paying bribes (s1), receiving bribes (s2), and bribing foreign public officials (s6), plus the corporate offence of failure to prevent bribery (s7) - analogous to the new Failure to Prevent Fraud offence under ECCTA 2023.

Forensic accountants investigate the financial trail of corrupt payments - tracing funds from the employer through intermediary accounts to the employee or connected entities. Kickback schemes in procurement are a common form, where suppliers make secret payments in return for contract awards at inflated rates. Quantification covers both the corrupt benefit received and the loss caused to the employer.

The Serious Fraud Office may pursue deferred prosecution agreements (DPAs) with organisations where bribery offences are discovered. Forensic accountants play a central role in DPA negotiations - quantifying the financial benefit from the conduct and supporting the remediation programme required as a condition of the deferred prosecution.

Frequently Asked Questions