FCIM103030 | Where CDF offer is made up to 29 June 2014: opening the investigation: form of opening letter in company cases

As stated in FCIM102040 it is not possible to issue COP9 to a company and the offer of a CDF contract can only be issued to individuals.

Where COP9 is offered in cases where you suspect that the fraud involves a company, when writing to the appropriate directors, the letters sent out should normally refer in the heading to the individual director or directors and the company. This is in order to make it clear that it is the director both as an individual and as an officer of the company who is being addressed. Both the individual director and the company itself are the subject of your investigation.

The linking of the director with the company in correspondence may have important evidential consequences if appeal proceedings ensue. It is important to avoid future objections being raised to the introduction in company appeals of correspondence headed only with the director’s name and vice versa.

However, in cases involving a company, you should not issue COP9 to all of the directors as a matter of course (FCIM102040). COP9 should only be issued where your review supports the suspicion of fraud by a particular director. In some cases you might well find that more of the directors are involved or connected to the fraud than you thought initially, and this is when COP9 should be issued to the other directors.