CMS Expert Guide To Mandatory Reporting Of Criminal Offences For Companies And Their Responsible Persons in Norway

There is no general obligation to report criminal offences.

If the company is subject to the Anti-Money Laundering Act, there is a duty to investigate and report suspicious transactions with regards to money laundering and terror financing. However, there is a discussion whether or not companies subject to the Anti-Money Laundering Act also have an obligation to report primary offences, and as yet there has been no conclusion provided by the authorities.

In addition, there are other laws that have reporting obligations. The Pollution Act requires certain pollution incidents to be reported, which can be criminal offences. The Working Environment Act stipulates that work related accidents are legally required to be reported. Lastly, one also has an obligation to avert certain crimes in accordance with the Penal Code, which could involve reporting to the relevant authorities.

Following the Anti-Money Laundering Act, the responsible persons could be the board of directors, management, employees and others who carry out work on behalf of the company. The offence should be reported to the Financial Intelligence Unit (Norwegian Økokrim), through the digital portal Altinn. There is a specific role required to carry out the reporting, which is given to the CEO and Chairman of the Board by default. It is however the named responsible member of the management board, with responsibility for compliance with the legislation, who is responsible for submitting the form.

The Pollution Act requires the one responsible for the incident to report it. The Working Environment Act requires the employer, which would typically be the CEO, to report it first by phone and then by written notice. The digital portal eDialog is to be used, and one has to login and select to represent the company, cf. also above related to the Anti-Money Laundering Act.

There are no general legal consequences for failure to report a criminal offence.

However, if the company is subject to the Anti-Money Laundering Act or the offence is related to the other legislations mentioned above, a failure to report as mentioned above could result in penalties. Breaches related to the Working Environment Act could result in a custodial sentence, as well as certain breaches of the Pollution Act. A breach of the obligation to avert crimes in accordance with the Penal Code would also be subject to jail time.

The risk is self-incrimination.

If one contributes to the violation there is a risk of being prosecuted.

With regards to the Anti-Money Laundering Act one can face personal penalties, the same goes for the Working Environment Act.