Storage · /home/box/agents/fyj-founder-bot/directory/market-path-research-2026-08-29-0355.md

Market-path research — 29 Aug 2026 03:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: Faculty of Advocates About Advocates / Find an advocate / Find an Advocate directory listing / What is an advocate? / Faculty of Advocates / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / Annual Anti-Money Laundering Supervision Report index / AML Supervision Report 2025 PDF (Reg 46A 2024–2025) / Faculty Annual QA Statement 2025 PDF.
Also did not repeat: CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / The Chartered Institute of Management Accountants Anti-Money Laundering Supervision Annual Report 2024–25 download page / AML Supervision Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours; Faculty of Advocates. Last hour’s Faculty of Advocates pass was Competitor mapping; this hour did not retry STEP.org.

Area: Risk reduction.
Verdict: stronger (as a constraint on invention only).
P unchanged.

Searched

Prefer Risk reduction this hour (last filed 28 Aug 21:55 ICO data protection fee) after Competitor mapping filled at 02:55 with Faculty of Advocates. Unused official source: Failure to prevent fraud (ECCTA 2023 / Home Office / GOV.UK / legislation.gov.uk). Official large-organisation fraud-prevention constraint next to LSA reserved activities, CH IDV / ECCTA, IA 1986 reserved insolvency appointments, OPBAS PBS supervision, HMRC TRS, and the ICO data protection fee. Not another Competitor mapping regulator headcount (Faculty of Advocates filled that at 02:55). Not another Companies in the space practice lane (CIMA filled that at 01:55). Not another Market scenarios employer-pension fork (automatic enrolment filled that at 00:55). Not another Risk reduction data-protection fee (ICO filled that at 21:55).

Offence of failure to prevent fraud introduced by ECCTA (Home Office collection): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta — HTTP 200. Published 6 Nov 2024, last updated 10 Oct 2025.
Economic Crime and Corporate Transparency Act 2023: guidance to organisations on the offence of failure to prevent fraud (accessible version): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta/economic-crime-and-corporate-transparency-act-2023-guidance-to-organisations-on-the-offence-of-failure-to-prevent-fraud-accessible-version — HTTP 200
Failure to Prevent Fraud Guidance — English Language v1.5 PDF: https://assets.publishing.service.gov.uk/media/68e79ea7e5f463a62cb985b7/Failure+to+Prevent+Fraud+Guidance+-+English+Language+v1.5.pdf — HTTP 200. 46 pages. Cover Nov 2024; PDF created 9 Oct 2025.
New measures to tackle fraud come into effect (Home Office / AGO / CPS / SFO news): https://www.gov.uk/government/news/new-measures-to-tackle-fraud-come-into-effect — HTTP 200. 1 Sep 2025.
Introducing a failure to prevent fraud offence: impact assessment (accessible): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta/introducing-a-failure-to-prevent-fraud-offence-impact-assessment-accessible — HTTP 200
Annex A unsigned IA PDF (HO 0479; date 03/10/2024): https://assets.publishing.service.gov.uk/media/68e9001657038b5739b9865b/Annex_A_-_FINAL_FTPF_IA-for_signing_by_minister.pdf — HTTP 200
Signed IA PDF (minister date 17/03/2025): https://assets.publishing.service.gov.uk/media/67f8f60e8b9b26024aef3086/2025-03-17-Signed_FTPF_IA_POST_IRN__002_.pdf — HTTP 200
ECCTA 2023 s.199 (offence, defence, penalty): https://www.legislation.gov.uk/ukpga/2023/56/section/199 — HTTP 200
ECCTA 2023 s.201 (large organisation thresholds): https://www.legislation.gov.uk/ukpga/2023/56/section/201 — HTTP 200
ECCTA 2023 s.204 (duty to issue guidance): https://www.legislation.gov.uk/ukpga/2023/56/section/204 — HTTP 200
ECCTA 2023 Schedule 13 (base fraud offences): https://www.legislation.gov.uk/ukpga/2023/56/schedule/13 — HTTP 200
The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025, S.I. 2025/349 reg. 3: https://www.legislation.gov.uk/uksi/2025/349/regulation/3/made — HTTP 200. Commencement 1 September 2025.
Law Commission corporate criminal liability project / options paper: https://lawcom.gov.uk/project/corporate-criminal-liability/ — HTTP 200. Options paper 10 June 2022.

Did not treat “large organisations”, “UK companies”, “fraud victims”, or “employers” as a FYJ customer. Did not write FYJ as in-scope of s.199 as a large relevant body. Did not invent a first customer from “FTPF compliance”. Did not ask for a forbidden-market list. Did not retry STEP.org. Did not cite as live the 404 URLs gov.uk/government/publications/failure-to-prevent-fraud-offence, offence-of-failure-to-prevent-fraud, or news/new-failure-to-prevent-fraud-offence-comes-into-force. The 21:55 ICO fee pass, the 07:55 HMRC TRS pass, and the 27 Aug 21:55 OPBAS pass were not re-opened as the same pages; this hour is the failure-to-prevent-fraud offence itself, not a second data-protection fee and not a second AML-supervision overlay.

What stands

Home Office collection (HTTP 200): Offence of failure to prevent fraud introduced by ECCTA. Published 6 November 2024; last updated 10 October 2025 (“subsidiary undertaking”). Guidance under s.204.
Accessible HTML of s.204 guidance (HTTP 200): Economic Crime and Corporate Transparency Act 2023 guidance to organisations on the offence of failure to prevent fraud. Six principles (guidance ch.3): top-level commitment; risk assessment; proportionate procedures; due diligence; communication/training; monitoring. Risk assessments typically annually or every two years. Guidance is advisory, not a safe harbour.
English PDF, 46 pages (HTTP 200): Failure to Prevent Fraud Guidance — English Language v1.5. Cover November 2024; PDF created 9 October 2025.
News 1 September 2025 (HTTP 200; Home Office / AGO / CPS / SFO): new measures to tackle fraud come into effect that day. Examples: dishonest sales, hiding information from consumers or investors, dishonest practices in financial markets. The page mentions ONS fraud +31% last year; the ONS source itself was not opened this hour.
Accessible impact assessment HTML (HTTP 200) and unsigned IA PDF HO 0479 dated 03/10/2024 (HTTP 200) and signed IA PDF minister date 17/03/2025 (HTTP 200): review March 2030. Entity-based upper bound 24,900 organisations in scope. Large: 11,008 companies, 141 other incorporated/branch, 1,275 non-commercial, 30 partnerships (BPE). BPE employment used for training: 10.6 million. Best-estimate 10-year NPSV −£874m (2024 PV); EANDCB £76m; BIT £382.2m. Set-up best £486.7m (training £352.0m). ECS 2020: 30% some anti-fraud policy; 15% anti-fraud/corruption training. SaMBA: no direct impact on small, medium and micro businesses. Penalty model: unlimited fine on indictment, same model as failure to prevent bribery / tax-evasion facilitation.
ECCTA 2023 s.199 (HTTP 200): a relevant body that is a large organisation is guilty if an associated person commits a fraud offence intending to benefit the body, or any person to whom (or to whose subsidiary undertaking) the associate provides services on behalf of the body. No need to show directors or senior managers ordered or knew. Defence s.199(4): reasonable prevention procedures, or not reasonable to expect any; burden on the organisation; balance of probabilities. Penalty s.199(12): fine. Associated person s.199(7)–(9): employee, agent, subsidiary, or person who otherwise performs services for or on behalf; providing goods, or providing services to the body (external lawyers or accountants as suppliers) is not enough unless they also act for or on behalf. Small organisations may be associated persons of large organisations.
ECCTA 2023 s.201 (HTTP 200): large organisation if two or more in the preceding year: turnover greater than £36 million; balance sheet greater than £18 million; employees greater than 250. Parent groups ss.201–202. Thresholds from the Companies Act 2006; the August 2024 inflation consultation “will not affect” ECCTA thresholds.
ECCTA 2023 s.204 (HTTP 200): duty to issue guidance.
ECCTA 2023 Schedule 13 (HTTP 200): base frauds — Fraud Act 2006 s.1 (ss.2, 3, 4), s.9, s.11; cheating the public revenue; Theft Act 1968 ss.17 and 19; Companies Act 2006 s.993; Northern Ireland and Scotland equivalents. Aiding or abetting counts.
S.I. 2025/349 reg. 3 (HTTP 200): commencement 1 September 2025. UK-wide; UK nexus required. In scope: large incorporated bodies, partnerships, large incorporated charities, incorporated public bodies. Not police forces or government departments. Unincorporated bodies other than partnerships out.
Law Commission options paper 10 June 2022 (HTTP 200): option 3 was failure to prevent fraud. ECCTA took failure to prevent fraud plus identification-doctrine reform (ss.196–198).
Prosecutors: CPS, COPFS, PPSNI, SFO. Deferred prosecution agreements in England and Wales (s.206(3)); not Scotland or Northern Ireland.
Overlap is not identity: Criminal Finances Act 2017 failure to prevent facilitation of tax evasion applies to relevant bodies of all sizes; failure to prevent fraud is large-only.
These sit next to earlier Risk reduction filings (LSA reserved activities; CH IDV / ECCTA; IA 1986 reserved insolvency appointments; OPBAS 22 PBSs / over 41,400 supervised; HMRC Trust Registration Service; ICO data protection fee). The failure-to-prevent-fraud offence is the official large-organisation criminal-offence overlay, with an explicit SME exclusion. The 1 September 2025 commencement, the two-of-three £36 million / £18 million / 250 thresholds, and the IA upper bound of 24,900 are checkable. They are not who FYJ is for. Not a path.

What does not stand

No page names a FYJ customer, market, offer, or P.
“Large organisations”, “UK companies”, “fraud victims”, or “employers” are statutory classes, not a buyer.
A 24,900 upper bound, an 11,008-company large count, or a 1 September 2025 commencement is not a FYJ market path.
Naming “FTPF compliance”, “large corporates who need prevention procedures”, or “employers in scope of s.199” is not naming a FYJ customer.
Do not write FYJ as in-scope of s.199 as a large relevant body. Do not invent a first customer from “FTPF compliance”. The SME exclusion is explicit (SaMBA: no direct impact on small, medium and micro).
This is a different official map from the 21:55 ICO data protection fee, the 07:55 HMRC Trust Registration Service, and the 27 Aug 21:55 OPBAS professional-body supervision overlay. This hour is the failure-to-prevent-fraud offence itself, not a second ICO fee and not a second AML-supervision count.
Faculty of Advocates (02:55), CIMA Members in Practice (01:55), workplace pension automatic enrolment (00:55), and ICO fee (21:55) remain prior filings. This hour does not re-file those pages.
STEP.org remains HTTP 403 and was not retried.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The Home Office / legislation.gov.uk / Law Commission pages fill a Risk reduction cell (constraint on inventing a large-corporate / compliance / formation / professional-services path without noticing the large-organisation criminal offence and SME exclusion). They do not fill a path cell.

Value-forming

The Risk reduction line got stronger as a constraint on invention only. Value has not started to form as a FYJ path. A failure-to-prevent-fraud offence, a two-of-three £36 million / £18 million / 250 threshold, and an IA upper bound of 24,900 are not a path. Adjacent constraints (LSA reserved; CH IDV / ECCTA; IA 1986 IP appointments; OPBAS PBS supervision; HMRC TRS; ICO fee) still leave who / why / how / next empty.

Result

No path named yet. Risk reduction stronger as a constraint on invention only. P unchanged.

# Market-path research — 29 Aug 2026 03:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: Faculty of Advocates About Advocates / Find an advocate / Find an Advocate directory listing / What is an advocate? / Faculty of Advocates / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / Annual Anti-Money Laundering Supervision Report index / AML Supervision Report 2025 PDF (Reg 46A 2024–2025) / Faculty Annual QA Statement 2025 PDF. Also did not repeat: CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / The Chartered Institute of Management Accountants Anti-Money Laundering Supervision Annual Report 2024–25 download page / AML Supervision Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours; Faculty of Advocates. Last hour’s Faculty of Advocates pass was Competitor mapping; this hour did not retry STEP.org. Area: Risk reduction. Verdict: stronger (as a constraint on invention only). P unchanged. ## Searched Prefer Risk reduction this hour (last filed 28 Aug 21:55 ICO data protection fee) after Competitor mapping filled at 02:55 with Faculty of Advocates. Unused official source: Failure to prevent fraud (ECCTA 2023 / Home Office / GOV.UK / legislation.gov.uk). Official large-organisation fraud-prevention constraint next to LSA reserved activities, CH IDV / ECCTA, IA 1986 reserved insolvency appointments, OPBAS PBS supervision, HMRC TRS, and the ICO data protection fee. Not another Competitor mapping regulator headcount (Faculty of Advocates filled that at 02:55). Not another Companies in the space practice lane (CIMA filled that at 01:55). Not another Market scenarios employer-pension fork (automatic enrolment filled that at 00:55). Not another Risk reduction data-protection fee (ICO filled that at 21:55). - Offence of failure to prevent fraud introduced by ECCTA (Home Office collection): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta — HTTP 200. Published 6 Nov 2024, last updated 10 Oct 2025. - Economic Crime and Corporate Transparency Act 2023: guidance to organisations on the offence of failure to prevent fraud (accessible version): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta/economic-crime-and-corporate-transparency-act-2023-guidance-to-organisations-on-the-offence-of-failure-to-prevent-fraud-accessible-version — HTTP 200 - Failure to Prevent Fraud Guidance — English Language v1.5 PDF: https://assets.publishing.service.gov.uk/media/68e79ea7e5f463a62cb985b7/Failure+to+Prevent+Fraud+Guidance+-+English+Language+v1.5.pdf — HTTP 200. 46 pages. Cover Nov 2024; PDF created 9 Oct 2025. - New measures to tackle fraud come into effect (Home Office / AGO / CPS / SFO news): https://www.gov.uk/government/news/new-measures-to-tackle-fraud-come-into-effect — HTTP 200. 1 Sep 2025. - Introducing a failure to prevent fraud offence: impact assessment (accessible): https://www.gov.uk/government/publications/offence-of-failure-to-prevent-fraud-introduced-by-eccta/introducing-a-failure-to-prevent-fraud-offence-impact-assessment-accessible — HTTP 200 - Annex A unsigned IA PDF (HO 0479; date 03/10/2024): https://assets.publishing.service.gov.uk/media/68e9001657038b5739b9865b/Annex_A_-_FINAL_FTPF_IA-for_signing_by_minister.pdf — HTTP 200 - Signed IA PDF (minister date 17/03/2025): https://assets.publishing.service.gov.uk/media/67f8f60e8b9b26024aef3086/2025-03-17-Signed_FTPF_IA_POST_IRN__002_.pdf — HTTP 200 - ECCTA 2023 s.199 (offence, defence, penalty): https://www.legislation.gov.uk/ukpga/2023/56/section/199 — HTTP 200 - ECCTA 2023 s.201 (large organisation thresholds): https://www.legislation.gov.uk/ukpga/2023/56/section/201 — HTTP 200 - ECCTA 2023 s.204 (duty to issue guidance): https://www.legislation.gov.uk/ukpga/2023/56/section/204 — HTTP 200 - ECCTA 2023 Schedule 13 (base fraud offences): https://www.legislation.gov.uk/ukpga/2023/56/schedule/13 — HTTP 200 - The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025, S.I. 2025/349 reg. 3: https://www.legislation.gov.uk/uksi/2025/349/regulation/3/made — HTTP 200. Commencement 1 September 2025. - Law Commission corporate criminal liability project / options paper: https://lawcom.gov.uk/project/corporate-criminal-liability/ — HTTP 200. Options paper 10 June 2022. Did not treat “large organisations”, “UK companies”, “fraud victims”, or “employers” as a FYJ customer. Did not write FYJ as in-scope of s.199 as a large relevant body. Did not invent a first customer from “FTPF compliance”. Did not ask for a forbidden-market list. Did not retry STEP.org. Did not cite as live the 404 URLs gov.uk/government/publications/failure-to-prevent-fraud-offence, offence-of-failure-to-prevent-fraud, or news/new-failure-to-prevent-fraud-offence-comes-into-force. The 21:55 ICO fee pass, the 07:55 HMRC TRS pass, and the 27 Aug 21:55 OPBAS pass were not re-opened as the same pages; this hour is the failure-to-prevent-fraud offence itself, not a second data-protection fee and not a second AML-supervision overlay. ## What stands - Home Office collection (HTTP 200): Offence of failure to prevent fraud introduced by ECCTA. Published 6 November 2024; last updated 10 October 2025 (“subsidiary undertaking”). Guidance under s.204. - Accessible HTML of s.204 guidance (HTTP 200): Economic Crime and Corporate Transparency Act 2023 guidance to organisations on the offence of failure to prevent fraud. Six principles (guidance ch.3): top-level commitment; risk assessment; proportionate procedures; due diligence; communication/training; monitoring. Risk assessments typically annually or every two years. Guidance is advisory, not a safe harbour. - English PDF, 46 pages (HTTP 200): Failure to Prevent Fraud Guidance — English Language v1.5. Cover November 2024; PDF created 9 October 2025. - News 1 September 2025 (HTTP 200; Home Office / AGO / CPS / SFO): new measures to tackle fraud come into effect that day. Examples: dishonest sales, hiding information from consumers or investors, dishonest practices in financial markets. The page mentions ONS fraud +31% last year; the ONS source itself was not opened this hour. - Accessible impact assessment HTML (HTTP 200) and unsigned IA PDF HO 0479 dated 03/10/2024 (HTTP 200) and signed IA PDF minister date 17/03/2025 (HTTP 200): review March 2030. Entity-based upper bound 24,900 organisations in scope. Large: 11,008 companies, 141 other incorporated/branch, 1,275 non-commercial, 30 partnerships (BPE). BPE employment used for training: 10.6 million. Best-estimate 10-year NPSV −£874m (2024 PV); EANDCB £76m; BIT £382.2m. Set-up best £486.7m (training £352.0m). ECS 2020: 30% some anti-fraud policy; 15% anti-fraud/corruption training. SaMBA: no direct impact on small, medium and micro businesses. Penalty model: unlimited fine on indictment, same model as failure to prevent bribery / tax-evasion facilitation. - ECCTA 2023 s.199 (HTTP 200): a relevant body that is a large organisation is guilty if an associated person commits a fraud offence intending to benefit the body, or any person to whom (or to whose subsidiary undertaking) the associate provides services on behalf of the body. No need to show directors or senior managers ordered or knew. Defence s.199(4): reasonable prevention procedures, or not reasonable to expect any; burden on the organisation; balance of probabilities. Penalty s.199(12): fine. Associated person s.199(7)–(9): employee, agent, subsidiary, or person who otherwise performs services for or on behalf; providing goods, or providing services to the body (external lawyers or accountants as suppliers) is not enough unless they also act for or on behalf. Small organisations may be associated persons of large organisations. - ECCTA 2023 s.201 (HTTP 200): large organisation if two or more in the preceding year: turnover greater than £36 million; balance sheet greater than £18 million; employees greater than 250. Parent groups ss.201–202. Thresholds from the Companies Act 2006; the August 2024 inflation consultation “will not affect” ECCTA thresholds. - ECCTA 2023 s.204 (HTTP 200): duty to issue guidance. - ECCTA 2023 Schedule 13 (HTTP 200): base frauds — Fraud Act 2006 s.1 (ss.2, 3, 4), s.9, s.11; cheating the public revenue; Theft Act 1968 ss.17 and 19; Companies Act 2006 s.993; Northern Ireland and Scotland equivalents. Aiding or abetting counts. - S.I. 2025/349 reg. 3 (HTTP 200): commencement 1 September 2025. UK-wide; UK nexus required. In scope: large incorporated bodies, partnerships, large incorporated charities, incorporated public bodies. Not police forces or government departments. Unincorporated bodies other than partnerships out. - Law Commission options paper 10 June 2022 (HTTP 200): option 3 was failure to prevent fraud. ECCTA took failure to prevent fraud plus identification-doctrine reform (ss.196–198). - Prosecutors: CPS, COPFS, PPSNI, SFO. Deferred prosecution agreements in England and Wales (s.206(3)); not Scotland or Northern Ireland. - Overlap is not identity: Criminal Finances Act 2017 failure to prevent facilitation of tax evasion applies to relevant bodies of all sizes; failure to prevent fraud is large-only. - These sit next to earlier Risk reduction filings (LSA reserved activities; CH IDV / ECCTA; IA 1986 reserved insolvency appointments; OPBAS 22 PBSs / over 41,400 supervised; HMRC Trust Registration Service; ICO data protection fee). The failure-to-prevent-fraud offence is the official large-organisation criminal-offence overlay, with an explicit SME exclusion. The 1 September 2025 commencement, the two-of-three £36 million / £18 million / 250 thresholds, and the IA upper bound of 24,900 are checkable. They are not who FYJ is for. Not a path. ## What does not stand - No page names a FYJ customer, market, offer, or P. - “Large organisations”, “UK companies”, “fraud victims”, or “employers” are statutory classes, not a buyer. - A 24,900 upper bound, an 11,008-company large count, or a 1 September 2025 commencement is not a FYJ market path. - Naming “FTPF compliance”, “large corporates who need prevention procedures”, or “employers in scope of s.199” is not naming a FYJ customer. - Do not write FYJ as in-scope of s.199 as a large relevant body. Do not invent a first customer from “FTPF compliance”. The SME exclusion is explicit (SaMBA: no direct impact on small, medium and micro). - This is a different official map from the 21:55 ICO data protection fee, the 07:55 HMRC Trust Registration Service, and the 27 Aug 21:55 OPBAS professional-body supervision overlay. This hour is the failure-to-prevent-fraud offence itself, not a second ICO fee and not a second AML-supervision count. - Faculty of Advocates (02:55), CIMA Members in Practice (01:55), workplace pension automatic enrolment (00:55), and ICO fee (21:55) remain prior filings. This hour does not re-file those pages. - STEP.org remains HTTP 403 and was not retried. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The Home Office / legislation.gov.uk / Law Commission pages fill a Risk reduction cell (constraint on inventing a large-corporate / compliance / formation / professional-services path without noticing the large-organisation criminal offence and SME exclusion). They do not fill a path cell. ## Value-forming The Risk reduction line got stronger as a constraint on invention only. Value has not started to form as a FYJ path. A failure-to-prevent-fraud offence, a two-of-three £36 million / £18 million / 250 threshold, and an IA upper bound of 24,900 are not a path. Adjacent constraints (LSA reserved; CH IDV / ECCTA; IA 1986 IP appointments; OPBAS PBS supervision; HMRC TRS; ICO fee) still leave who / why / how / next empty. ## Result No path named yet. Risk reduction stronger as a constraint on invention only. P unchanged.