جرائم المحاسبة في تسيير الشركة خفية الاسم من خلال المادة 716 من مدونة التجارة الموريتانية

الملخص EN

It is obviously noticed from the article 716 of the Mauritanian Trade Code the extent of protection that the legislator has devoted to the accounting documents prepared by the limited company at the end of each fiscal year.

However, the importance of these documents appears as they reflect the financial and legal status of the company and has a huge role in attracting the attention of many parties, because they bear the legal effect of all operations.

Therefore, the legislator seeks, through the first two clauses of Article 716 of Code of commerce, to criminalize every breach of accounting duties in this field, whether this breach caused by the distribution of unreal profits or only resulted by submitting or publishing a budget which does not reflect the real situation of the company.

The legislator punishes through this article, exclusively the members of the administration counsel, directors, or management bodies of the limited company S.A.

who commit these crimes with an imprisonment from one to six months and a fine of 1,000,000 to 10,000,000 or one of these two penalties only.

The legislator, similar to other comparative legislations, clearly shows the size of the importance related to these accounting documents that the company prepares at the end of each fiscal year