Corporate crime and regulatory investigations represent a significant risk to the operational stability and reputation of any business or individual director. In the UK, these investigations are often led by specialised bodies, including the Serious Fraud Office (SFO), the Financial Conduct Authority (FCA), and HM Revenue & Customs (HMRC). The introduction of the Economic Crime and Corporate Transparency Act 2023 has expanded the scope of corporate liability, particularly through the new offence of 'failure to prevent fraud'. Large organisations can now be held criminally liable if an associated person commits fraud for the company's benefit, unless 'reasonable fraud prevention procedures' were in place.

Strategic defence in regulatory matters often focuses on the pre-charge stage, aiming to resolve investigations through Deferred Prosecution Agreements (DPAs) rather than criminal prosecution. Technical defence considerations include managing responses to Section 2 statutory notices, conducting internal audits while maintaining legal professional privilege, and providing immediate oversight during dawn raids to monitor the handling of privileged material. Furthermore, addressing POCA proceedings such as Restraint Orders or Account Freezing Orders (AFOs) is essential to protecting a business's cash flow long before any charge is brought.