The criminal responsability of the cooperatives from no complying with the accounting obligations. The repercussion of the reform of the penal code and the new accounting regulation

Abstract

The aim of this work is to know the criminal responsibility for social organs arising from not complying with the accounting obligations and the repercussion of the reform of the Penal Code in the treatment of responsibility. The paper starts with a brief description of the accounting obligations, not only formal but also material obligations, and the specific rules for the valuation of cooperatives that have recently been regulated in the Order of December 21, 2010 (BOE December, 29) of the countable aspects of cooperative companies will be analyzed in this paper. In it we will find numerous changes in which parts of the contributions of the partners will be classified as debts. Finally, this work analyzes various articles of the Criminal Code in which the accounting is most important, highlighting the possibility of responsibility of the companies after the new reform.