On 1 October 2014, the Sentencing Council's Definitive Guideline for Fraud, Bribery and Money Laundering Offences (the Guideline) came into force, providing for the first time a framework for the sentencing of corporate offenders in the UK. The Guideline, which was created as part of a package to support the introduction in the UK of Deferred Prosecution Agreements (DPAs) earlier this year, contains a 10-step process to be followed by the criminal courts when sentencing corporations for fraud, bribery and money laundering offences.
This publication aims to provide a practical, working guide to that process, linking the reader to relevant material.