Introduction

In 2021, as the world begins to step out of the darkness of the pandemic, the financial support that governments have put in place will start to wane, and with that, the fraud, corruption, and white-collar crime that may have lain hidden since March 2020 will begin to surface. In our view – as you will see throughout this publication – it is not too late to review and improve corporate compliance programs, and such action may even help mitigate issues yet to come to light.