Accounting Crimes – Section of the law: 11 Chapter. 5§ BB
5 § Anyone who willfully or negligently breach reporting obligations under the Accounting (1999:1078) by failing to keep records of business transactions and maintain accounting information or by making false statements in the accounts or otherwise, sentenced, the movement's progress, financial performance or position as a result can not be primarily assessed on the basis of accounting, for accounting offenses to imprisonment not exceeding two years or, if the offense is minor, to a fine or imprisonment not exceeding six months.
Om brottet är grovt, convicted of aggravated accounting offense to imprisonment of between six months and six years. In assessing whether the crime is gross special consideration shall be whether the breach meant a very substantial amount, or if the offender used the false document, or whether the act was part of a crime carried out systematically or if the act otherwise of a particularly dangerous kind.
Första och andra styckena gäller inte om bokföringsskyldigheten avser en juridisk person som anges i 2 Chapter. 2 § Accounting and not carrying on business. Create (2005:242).
Read cases from HD:
WELL 2005 with. 252
Failure to maintain supporting documentation for each motion tasks in the taxi business has been at odds with the Accounting, but has not been considered to cause the movement's progress is not primarily been assessed on the basis of accounting. Prosecution of accounting fraud has therefore dismissed.
Läs ävone EBM brochures:
-“What is accounting fraud?”
– “A guide in the field of economic crime directed at redvovisningskonsulter”
– “Auditor action if a crime”
– European Court reports