Which of the following is NOT an offence covered by the Bribery Act 2010?

The Bribery Act 2010 primarily addresses offences related to bribery and corruption in both domestic and international contexts. Among the choices provided, failure to report suspicions of bribery is not explicitly categorized as an offence under this legislation.

The Act specifically identifies offences such as offering, promising, or giving a bribe (which encompasses bribing a foreign public official), receiving a bribe, and failing to prevent bribery within an organization. The failure to prevent bribery is particularly significant as it places a duty on businesses to implement adequate procedures to prevent such corrupt practices.

In contrast, while ethical obligations may exist for individuals or firms to report suspicions of bribery, the Act does not establish a legal requirement to do so. This distinction clarifies that while awareness and transparency about bribery are crucial in compliance and governance frameworks, the failure to report does not constitute a legal offence under the Bribery Act 2010.