Balance Sheet Criminal Law
The general balance sheet law comprises the sum total of legal provisions which regulate the preparation and content of the annual balance sheets, in particular, accounting and the preparation of (group) balance sheets. The difficult questions of accounting and evaluation are, therefore, also pivotal in balance sheet criminal law investigation proceedings which are no longer only still directed against the responsible individuals of the company but to an increasing degree also against auditors. Criminal and administrative offenses for violations of accounting provisions are set forth in the German Penal Code (StGB), the Commercial Code (HGB) and the Stock Corporation Act (AktG) and additional auxiliary laws. In addition, the official statements of the German Accounting Standards Committee (Deutsches Rechnungslegungs Standards Committees, DRSC), the IAS/IFRS and the continuous changes of the evaluation approach are to be observed.