Analysis of Illegal Expression of Inspector and Auditor's Views on the Presented Financial Information

Paragraph 3 of Art. 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 or prospectus of offering to SEO" and the other is "violation of legal regulations subject to study or preparing financial statements, economic statements in regard to verification of documents and information". In this paper, the actus reus and mens rea of the second crime have been studied. "Violation of legal regulations about comment or preparation of financial report, technical or economic information and documents that could be presented to the organization" and also "violation of documents and information authentication which are presentable to SEO" are the actus reus of this crime and «the existence of legal responsibility about commenting or financial, technical or economic reporting", "the existence of employment relationship with the company" and "commenting or reporting or verification of documents and information before presenting them to the organization”, are the most important circumstances and terms concerning committing the crime. The given crime is in the category of the absolute crimes and the intention to commit and being aware, and having knowledge regarding the subject of crime (common mens rea) would suffice to realize the offence.