Articles - DAC Beachcroft

Articles by Christopher Dyke

Accountancy Newsletter - July 2021

Accountancy Newsletter - July 2021

  Breaking the Mountaineer’s Knee: Supreme Court establishes “purpose test” to assess the scope of an auditor’s duty Manchester Building Societ ...

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

Exposures under the Pensions Schemes Act 2021 for auditors and accountants

The introduction of broad new criminal sanctions and civil fines in the Pensions Act 2021 (PSA) exposes a wide range of persons involved in pension sc ...

Accountancy Newsletter - December 2020

Accountancy Newsletter - December 2020

DACB’s Audit Liability Round-up for 2020 Those following the world of audit may think there is little Christmas cheer on offer for auditors goi ...

Covid, economic disruption and crime – a perfect storm for Accountants

Covid, economic disruption and crime – a perfect storm for Accountants

Periods of financial disruption and social change, such as that created by the Covid-19 pandemic, often result in an increase in the commission and di ...

Private Prosecutions – An Update

Private Prosecutions – An Update

In light of continuing budget restrictions faced by enforcement agencies and the police, private prosecutions remain on the agenda and an option to be ...

Corruption in the sales chain: Amazon faces the risk of criminal liability in the UK for bribery offences

Corruption in the sales chain: Amazon faces the risk of criminal liability in the UK for bribery offences

It has been reported that Amazon is currently investigating claims that its employees accepted bribes from independent merchants selling products on i ...

The rights of third parties in criminal and regulatory proceedings

The rights of third parties in criminal and regulatory proceedings

Criminal prosecutors and financial regulators in the UK now increasingly aggressively pursue criminal prosecutions and regulatory enforcement in the c ...

Unexplained Wealth Orders: the spectre of a change in investigatory strategy?

Unexplained Wealth Orders: the spectre of a change in investigatory strategy?

Sections 1 to 6 of the Criminal Finances Act 2017 came into force this week on 31 January 2018.  These provisions give enforcement authorities onerous ...