As organisations continue to navigate the implications of the Economic Crime & Corporate Transparency Act 2023 (ECCTA), understanding the practical challenges and responsibilities created by the legislation has never been more important.

In April 2026, HW Finance partnered with Forvis Mazars to host an Audit Roundtable in Leeds, bringing together senior Internal Audit professionals from a broad range of sectors to discuss the evolving requirements of ECCTA, share experiences, and explore best practice approaches to compliance.

This white paper captures the key themes, concerns, and recommendations arising from the discussion, including the implications of the Failure to Prevent Fraud offence, the expanded definition of senior management liability, the critical role of risk assessments, and the increasing expectations being placed on Internal Audit functions.

Whether you are responsible for governance, risk, compliance or internal audit, this report provides valuable insight into how organisations are preparing for the new regulatory landscape and the practical steps that can help demonstrate a proportionate and effective fraud prevention framework.