On Oct. 1, 2026, Colin M. McDonald, assistant attorney general for the U.S. Department of Justice’s National Fraud Enforcement Division (Fraud Division or Division), issued a memorandum titled “Directive 26-12: Corporate Enforcement in the Fight Against Fraud” (the Memorandum or the “Directive”), outlining the Division’s approach to investigating and prosecuting corporate misconduct. The Memorandum identifies priority areas for fraud investigations, directs prosecutors to give “great weight” to specified factors when determining corporate resolutions, and assigns a central role to the Division’s Corporate Enforcement Section (CES) throughout the lifecycle of corporate matters.
The Directive combines an aggressive enforcement posture with an express commitment to protect legitimate businesses and credit companies that disclose misconduct, cooperate, and remediate. For companies in the healthcare, government contracting, tax, and trade sectors, the Directive provides guidance on how the Fraud Division intends to select cases, evaluate corporate culpability, and oversee compliance following a resolution.
As discussed in the alert, the DOJ is also focusing on immigration fraud.
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