This specialist course is for judges and prosecutors who need to rapidly acquire practical knowledge of economic and financial matters.
This course consists of two complementary modules covering:
- the basic elements required to understand accounting documents and approach the criminal aspects of accountancy practice (such as false accounting, or fraudulent bankruptcy)
- the offences of fraudulent breach of trust, and misuse of company property
- tax offences and the specific procedures used in the prosecution, investigation and judgement of such cases
- the treatment of illegal working and fraud networks that affect social welfare agencies, and customs offences
- the major principles of international mutual assistance in criminal matters.