Our summary
Directive (EU) 2026/1021 was published in the EU Official Journal on 11 May 2026. It gives all Member States (except Denmark) the same definitions of corruption offences: bribery in the public and private sectors, misappropriation, trading in influence, obstruction of justice, illegal enrichment and concealment.
Companies can be held liable when a senior person commits an offence for their benefit, or when weak supervision made it possible. Fines can reach 5% of worldwide turnover or EUR 40 million for bribery and misappropriation. An effective compliance programme can reduce penalties; a programme that exists only on paper does not. Member States also have to put prevention measures in place, such as risk assessments, conflict-of-interest rules and national anti-corruption strategies. Most rules must be in national law within 24 months.
How auditors use it: Use it to test whether an EU group’s anti-bribery programme is real and working — risk assessment, conflicts of interest, third-party checks and training — not just written down.