On 6 August 2019, the UK's Serious Fraud Office (SFO) issued much-awaited guidance on corporate co-operation, which forms part of its Operational Handbook (the Guidance). The Guidance outlines the steps it expects companies to take in order to qualify for cooperation credit. Notably, the SFO regards co-operation as meaning providing assistance that goes “above and beyond” the requirements at law.
https://www.dlapiper.com/en/uk/insights/publications/2019/08/uk-serious-fraud-office-releases-guidance-on-corporate-cooperation/?utm_source=Mondaq&utm_medium=syndication&utm_campaign=View-Original