ACCA · Question 21 · Corporate fraudulent and criminal behaviour
Section A
Under the Bribery Act 2010, a commercial organisation can be guilty of the corporate offence of 'failing to prevent bribery'.
What is the only statutory defence available to a company charged with this offence?
Answer options:
That the senior management were unaware of the bribery.
That the bribe was paid in a foreign country where such payments are customary.
That the company had adequate procedures in place designed to prevent bribery.
That the bribe was of a very small value (a facilitation payment).
60 questions · hints · full answers · grading
Expert