Violation of Regulations in Presenting Documents to the Securities and Exchange Organization

Author(s):
Abstract:
Paragraph 3 of Article 49 of the Securities Market Act explains two crimes with the same punishment: "violation of legal regulations in the process of preparation of documents, registration declaration and prospectus for offering to the SEO" and "violation of legal regulations subject to study or preparing financial statements, economic statements or each verification documents and information." In this article, we are studying about physical and mental elements of the first violation. "Violation of legal regulations about preparation of documents, registration declaration … offered to SEO "Is the physical behavior of this crime. “Administrative and expert relationship with the capital market" and "legal responsibility in the preparation of document and information" and "occurring the violation after the protocols of registration" are also the most important circumstances of the crim. This is the absolute crime and intent to commit and knowledge about subject is the cause of creation of this offence.
Language:
Persian
Published:
Journal of Securities Exchange, Volume:7 Issue: 26, 2014
Page:
127
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