ABSTRACT
A return to orthodoxy and the presumptive, or “manifest”, approach to fault attribution, facilitates the development of a corporate model of liability upon which blameworthiness can be directly imposed. Although the rational reconstruction affords a common law response via judicial intervention, the haphazard and lengthy process this invokes can be avoided. Although statutory enactment is required to introduce a corporate “failure to prevent fraud” offence, to accompany the “identification principle” of liability, the final tool in the criminal law’s armoury, to impose liability for fraud that is not reducible to individual wrongdoing, can be effected more simply via the Criminal Procedure Rules.
