This note provides an overview of the criminal offences under Part 7 of the Financial Services Act 2012 (FS Act 2012) of making false or misleading statements, creating false or misleading impressions and making false or misleading statements or creating false or misleading impressions in relation to specified benchmarks. The FCA has the power, under section 401 of the Financial Services and Markets Act 2000 (FSMA), to prosecute these offences.