Choosing who to speak to first when fraud is suspected is a decision with lasting consequences, because the wrong confidant can compromise privilege, alert the suspect or widen the circle of risk. This report explains the appropriate first contacts in your chosen jurisdiction and industry, why early conversations should run through counsel to protect privilege, and how to keep the initial group small and trusted. It addresses scenarios where the obvious internal contact is itself a risk, the warning indicators that should shape who is told, the legal and reputational consequences of disclosing too widely, and guidance on when to bring in external counsel, forensic accountants and investigators ahead of any internal disclosure.
Reference material for informed readers, not advice.
