In October 2022, our sister Committee published its report, Fraud and the Justice System. This examined in depth how the criminal justice system is set up to tackle fraud. It concluded that a wholesale change in philosophy and practice was needed which was more aggressive in investigation, prosecution and conviction, and much more focused on the impact of fraud on victims. It made 16 recommendations aimed at strengthening the response to fraud, including that sentencing guidelines should be amended to give greater consideration to the emotional and psychological harms caused by fraud crimes alongside the financial losses incurred. It also made recommendations around disclosure guidelines, and the introduction of a ‘failure to prevent’ offence for fraud. At the time of our session, the Department had not yet responded to the recommendations in the report.35 The Government responded to the Committee’s report in January 2023. This included its commitment to continue to work closely with partners to consider how further improvement could be made to disclosure guidance, and that the forthcoming fraud strategy would detail its aim to ensure that the disclosure regime meets the needs of complex fraud cases. Similarly, Government recognised that the current law on Corporate Criminal Law does not adequately hold organisations and their senior persons to accounts for offences committed by the corporation and their associated persons. It explained that Government was working to consider the Law Commission’s review of the issue published in June 2022 and its options for reform in order to determine a case for strengthening the law on corporate criminal liability, including the creation of an offence for failure to prevent fraud. On sentencing guidelines, the Government explained that the independent Sentencing Council was responsible for developing sentencing guidelines and it was therefore for the Council to respond to this recommendation, confirming that Government had shared