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The Ministry of Defence is to be censured over the deaths of three soldiers on an SAS training exercise in the Brecon Beacons in 2013.
The Health and Safety Executive said it will issue a so-called Crown Censure following the tragedy on one of the hottest days of 2013.
But for Crown immunity, the MoD would have faced prosecution for failings identified, said the HSE.
Lance Corporal Craig Roberts died during the march and Lance Corporal Edward Maher and Corporal James Dunsby collapsed and died later.
Speaking after a coroner ruled that neglect contributed to the deaths of three Army reservists, Brigadier John Donnelly, director of army personnel services, said: "We are truly sorry for all the mistakes the coroner identified today."
No part of the armed forces can be above the law, the widow of an army reservist has said following the conclusion of the inquest into his death.
Bryher Dunsby said the inquest into her husband James's death had uncovered "countless and embarrassing failings" as she accused the Ministry of Defence of "losing sight" of its values and demonstrating "no responsibility".
Speaking outside the inquest in Solihull, she urged the MoD to show "maturity and look at its failings, and to want to improve".
She paid tribute to her "chivalrous, loyal and high-spirited" husband, saying he would have been "hugely disappointed" in the MoD.
A coroner has ruled that there were gross failings by the Ministry of Defence and that the death of the three soldiers were contributed by neglect.
The coroner finished her conclusion at the inquest with a tribute to the three soldiers. She described them as 'exceptionally talented, exceptionally fit' and added that 'all three are still sorely missed.'
The coroner has ruled out unlawful killing after three soldier died whilst on an SAS test march in the Brecon Beacons.
She has also reported that a 'catalogue of very serious mistakes' was made by those involved in the exercise.
A coroner at the inquest into the deaths of three soldiers who died whilst on a test march in the Brecon Beacons says the officers in charge 'failed to comply' with army guidelines.
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SAS selection tests are to be changed to protect recruits from dangers such as extreme temperatures, it has been reported.
Families of the Army reservists who died after an SAS march "are never going to get the full picture", an ex-soldier has told ITV News.