The law in both countries.
| UK Bribery Act 2010 | Prevention of Corruption Act (India) | |
|---|---|---|
| Corporate offence | Failure to prevent bribery by associated persons | Commercial organisation liable for bribes to public servants by associated persons |
| Reach | UK companies and businesses with a UK presence, wherever the bribe is paid | Organisations in India, and foreign organisations doing business in India |
| Defence | Adequate procedures to prevent bribery | Adequate procedures in line with government guidelines |
| Private sector bribery | Covered | Mainly public servants |
Where bribery risk usually sits in India.
Permits and approvals
Factory licences, environmental clearances and local permissions.
Imports and exports
Clearance, classification and inspections.
Agents and consultants
Intermediaries paid success fees or vague retainers.
Government customers
Public tenders and state-owned customers.
Gifts and entertainment
Festive gifts and hospitality to officials.
Cash and petty expenses
Cash payments and poorly supported expenses.
Our assessment.
Identify risk areas
Interviews and a review of how the business interacts with officials and third parties.
Third parties
Due diligence on agents, consultants and distributors. See Corporate Intelligence.
Payments and expenses
Data analysis of payments, gifts and petty cash.
Controls
Policies, approvals, contracts and training, in practice.
Risks and actions
A risk rating and a practical action plan for the UK board.
Why clients choose us for audits.
Every audit is led and signed by Chartered Accountants in India.
Findings written for UK boards, audit committees and group auditors.
A written engagement letter with scope, timetable and fee.
Independence checks and a second-partner review on every report.
Encrypted document sharing, with site visits where the work needs them.
Clear, prioritised recommendations your team can act on.
Anti-bribery assessments for UK companies in India.
We carry out audits in India for UK groups, investors and lenders headquartered anywhere in the UK, reporting in a form their UK boards and auditors can use.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Anti-bribery risk assessment FAQs.
Confident your Indian operations are bribery-free?
We will assess the risks and controls, and build procedures that stand up.
This page is general guidance based on the Companies Act, 2013, Indian tax law and regulator guidelines as they stand. It is not legal or financial advice for your situation. Thresholds and requirements can change, so please speak to us before acting on it.