In this episode of Corruption, Crime and Compliance, Michael Volkov breaks down DOJ Directive 26-12, the October 1, 2026 memorandum in which Assistant Attorney General Colin McDonald sets corporate enforcement policy for the National Fraud Enforcement Division. He explains the Division’s four investigative priorities, health care, procurement and government contracts, revenue evasion, and tariff evasion, import and forced labor schemes, and walks through the ten factors prosecutors must weigh heavily in charging decisions, from management knowledge and concealment to duration, number of districts, victim counts, and loss thresholds. Volkov also covers the new central role of the Corporate Enforcement Section, including oversight of compliance with corporate resolutions, and the directive’s push to incentivize whistleblowers, even those who participated in the misconduct. He closes with a practical plan: map exposure to the priority areas, test your program against the ten factors, protect records, strengthen internal reporting, and prepare your voluntary self-disclosure process in advance.