# AI advises a UK company with £36M+ turnover that it can publish its modern slavery statement anytime within the financial year

- **ID:** `legal/uk-modern-slavery-act-statement-deadline`
- **Domain:** legal
- **Category:** config_error
- **Error Code:** `MSA-2015-S54-TIMING`
- **Verification:** ai_generated
- **Fix Rate:** 80%

## Root Cause

Under the UK Modern Slavery Act 2015, s. 54(8), the statement must be approved by the board and signed by a director within six months of the end of the financial year; failing to publish within that window is a criminal offence punishable by an unlimited fine.

## Version Compatibility

| Version | Status | Introduced | Deprecated |
|---------|--------|------------|------------|
| UK Modern Slavery Act 2015, s. 54 | active | — | — |
| Home Office Transparency in Supply Chains Guidance (2021) | active | — | — |
| Companies Act 2006, s. 414 | active | — | — |

## Workarounds

1. **Set a compliance calendar reminder for 5 months after financial year end to allow 1 month buffer for board approval and signature. Use a governance tool like Diligent or BoardEffect to track approval workflows.** (90% success)
   ```
   Set a compliance calendar reminder for 5 months after financial year end to allow 1 month buffer for board approval and signature. Use a governance tool like Diligent or BoardEffect to track approval workflows.
   ```
2. **If the deadline is missed, immediately publish a statement as soon as possible and include an explanation of the delay. While this does not eliminate liability, the Home Office guidance notes that prompt remedial action is a mitigating factor in enforcement.** (40% success)
   ```
   If the deadline is missed, immediately publish a statement as soon as possible and include an explanation of the delay. While this does not eliminate liability, the Home Office guidance notes that prompt remedial action is a mitigating factor in enforcement.
   ```

## Dead Ends

- **** — Publishing the statement late but backdating the date to appear within the deadline is a criminal offence of making a false statement under the Fraud Act 2006 (80% fail)
- **** — Assuming the statement can be a simple webpage rather than a board-approved document with director signature means it fails the formal requirements of s. 54(6)-(7) (60% fail)