2026 Compliance: Bribery and Corruption

This module will enable you to

• Understand how bribery risks intersect with wider financial crime responsibilities (AML, sanctions, fraud)
• Assess the risks involved in onboarding and working with higher-risk clients
• Apply risk-based due diligence to clients and third parties
• Recognise how ABC, ESG and supply-chain due diligence obligations affect accounting practices advising larger clients

About the module

This module will give accounting professionals a deeper understanding and awareness of the bribery and corruption risk potentially faced by their organisations - both internally and externally.

Accountancy practices continue to face increasing expectations from regulators, professional bodies, and international frameworks to demonstrate effective anti-bribery and corruption controls. The Bribery Act 2010 remains one of the strictest regimes in the world, and many practices underestimate the risk from clients, third-party service providers, intermediaries, and even internal staff.

Essentially, ABC compliance is a combination of implementing an effective management system, creating an ethics-based business culture which has zero tolerance towards bribery and corruption, and implementing the right measures to protect the organisation and its stakeholders.

The course is an overview of regulatory compliance, it is not advisory.