There are a number of key differences between the self-reporting initiative operated by the Crown Office and Procurator Fiscal Service in Scotland and the deferred prosecution regime now operating in the rest of the UK. Any business that uncovers corruption within its organisation will want to know the differences before deciding which authority to approach.
We recently wrote an article for the In-House Lawyer examining these differences and why the Scottish regime offers a number of advantages over the UK regime.
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Paul Marshall
Partner