DOJ Fraud Division Directive 26-12 Sets Corporate Enforcement Priorities
A new DOJ directive routes corporate fraud matters through a new centralized section, names four enforcement priorities and ten factors prosecutors must weigh heavily in charging and resolution decisions.
On October 1, 2026, Assistant Attorney General Colin M. McDonald issued Directive 26-12, the National Fraud Enforcement Division's first corporate enforcement directive. It identifies four charging priorities — health care fraud (including controlled-substance distribution and FDCA violations), fraud on government functions such as procurement and contracts, significant revenue evasion, and trade fraud including tariff evasion, import fraud and forced labor — and directs prosecutors to give "great weight" to ten factors, beginning with management knowledge or involvement and extending to immigration offenses and moving US dollars to foreign adversaries.
Corporate fraud matters now run through the Division's Corporate Enforcement Section, created earlier in 2026, which must be notified of new investigations within seven days and monitors compliance under resolution agreements. The directive also directs new whistleblower programs that would pay participants in the misconduct, and leans on the National Fraud Detection Center's analytics to generate leads — narrowing the window for internal detection.
For major-firm clients, the practical consequence is a more consistent, more aggressive charging calculus in four sectors. Companies in health care, government contracting and trade-exposed supply chains should stress-test reporting channels, move investigations quickly, and document early-disclosure decisions under the Corporate Enforcement and Voluntary Self-Disclosure Policy. Watch early cases routed through the new section for how the ten factors translate into resolution terms.