The Crown Office and Procurator Fiscal Service has published guidance on its approach to reporting by businesses of bribery offences. The guidance confirms an extension to the prosecutors' initiative to encourage self-reporting. For a period now ending on 30 June 2013, the authorities will accept self-reports from businesses of potential bribery offences on the basis that the authorities will consider civil settlement rather than prosecution for the offence. The note explains how the process works. It requires a solicitor acting for the business to make the report and that the business:
- has conducted a thorough investigation of the circumstances and will share any report of its investigations with the authorities;
- agrees to disclose the full extent of criminal conduct discovered;
- describes how it will prevent a repetition of the conduct; and
- commits to meaningful dialogue with the authorities.
Like the English equivalent, the guidance leaves open the possibility of prosecution if there are strong factors favouring criminal enforcement. (Source: Crown Guidance on Reporting by Businesses of Bribery Offences)