This guidance sets out the common approach of the Director of Public Prosecutions (DPP), the Director of the Serious Fraud Office (SFO) and the Director of the Revenue and Customs Prosecutions Office to the prosecution in England and Wales of corporate offending other than offences of corporate manslaughter. It has been agreed by the Attorney General. The guidance should be read in conjunction with, and is subordinate to, the Code for Crown Prosecutors.