1. Which criminal offences are legally required to be reported?
  2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?
  3. What are the risks of failing to report a criminal offence or its perpetrator?
  4. What are the risks of reporting a criminal offence?
  5. Is there a risk of accessory criminal liability for the company/individuals within the company?

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1. Which criminal offences are legally required to be reported?

Only certain professions expressly designated by law are subject to mandatory reporting (such as healthcare professionals or educators).

Companies may report suspicious transactions to the FIU (Financial Intelligence Unit). Additionally, if there is any possibility of a company or its members being linked to a matter that may pose a criminal liability for the company, it may choose to report the incident. Each company’s compliance programme will determine the risks to which it is exposed.

The main offences that may involve a company fall within the scope of Law No. 30424 (Corporate Criminal Liability Act), regardless of the sector in which the company operates.

2. Who in the company is responsible for reporting the offence, and to whom should the offence be reported?

Law No. 30424 (as amended) establishes that companies must, through the implementation of a prevention model, appoint a Compliance Officer and implement a procedure for receiving reports.
Therefore, each company has autonomy to designate the individual responsible for receiving such reports and for submitting these to law enforcement.

In the case of reporting suspicious transactions, the responsibility lies with the Compliance Officer.

In situations not expressly regulated, any decision made by the company must have the approval of senior management (board of directors or executive management). 

3. What are the risks of failing to report a criminal offence or its perpetrator?

If a company is involved in an incident, the main risk is being included (either the company or its members) in a criminal investigation. If this occurs, the company may be subject to sanctions ranging from fines to dissolution and individuals may face custodial sentences.

If the matter relates to corruption, the company may also face sanctions such as disqualification from contracting with the State.

There is also the risk of reputational damage.

4. What are the risks of reporting a criminal offence?

  • Internal risks: workplace conflicts, retaliation in the absence of protective mechanisms.
  • Reputational risk, though significantly lower than if a report is not submitted.
  • Contractual consequences, if the incident involves a strategic partner or supplier.

However, when reporting is carried out in compliance with a legal obligation or as part of the company’s compliance model, these risks are significantly mitigated.

5. Is there a risk of accessory criminal liability for the company/individuals within the company?

Corporate criminal liability

For offences included under Law No. 30424, corporate criminal liability does not depend on individual criminal liability. Sanctions may include fines, suspension, or dissolution.

For offences not covered by Law No. 30424, corporate criminal liability depends on the establishment of individual criminal liability. In such cases, the sanctions are similar to those in Law No. 30424, but require a prior finding of individual responsibility by someone within the company.

Individual criminal liability

Company members may face custodial sentences, depending on the specific circumstances of each case.