The Business Accountability and Responsibility Centre (BARC) is focused on research that has direct links with business. The purpose of the Centre is outward facing, providing a forum where academics and members of the business community come together to consider a range of legal and ethical questions. Current research areas include legislation on corporate manslaughter and its implications for SMEs and the e!ects of tougher sentencing for health and safety o!ences generally. Fraud and the implications of the new Bribery Act 2010 are also areas under consideration. Other researchers within the Centre are considering recent changes in European law and the e!ect this will have on SMEs and the forthcoming Welsh Assembly Government referendum and its possible implications are also analysed.