Fraud offences in England and Wales are primarily prosecuted under the Fraud Act 2006, which identifies three main ways of committing fraud: by false representation, by failing to disclose information, or by abuse of position. The Economic Crime and Corporate Transparency Act 2023 has recently introduced the corporate criminal offence of 'failure to prevent fraud', making organisations liable where an associated person commits fraud intending to benefit the firm. These cases often involve vast quantities of digital and financial data, requiring a highly technical defence response to navigate multi-handed investigations.

Defending financial crime requires a forensic analysis of bank statements, audit trails, and internal company communications to contest the prosecution's claim of 'dishonesty', which is a subjective legal test central to many fraud cases. Technical defence strategies focus on challenging the interpretation of complex financial transactions and managing the impact of POCA proceedings, including Restraint Orders which can freeze assets at the earliest stage of an investigation. For larger organisations, the defence may involve demonstrating that 'reasonable fraud prevention procedures' were in place, Informing the six prevention principles set out in Home Office guidance.