{"id":32673,"date":"2026-09-09T11:49:35","date_gmt":"2026-09-09T09:49:35","guid":{"rendered":"https:\/\/uhyfay25.solbyte.dev\/fraudulent-evasion-criminal-code-ethics\/"},"modified":"2026-10-29T15:30:14","modified_gmt":"2026-10-29T13:30:14","slug":"fraudulent-evasion-criminal-code-ethics","status":"publish","type":"post","link":"https:\/\/uhyfay25.solbyte.dev\/en\/fraudulent-evasion-criminal-code-ethics\/","title":{"rendered":"A Code of Ethics Alone Does Not Protect the Company"},"content":{"rendered":"<h2 data-path-to-node=\"6\">The Requirement of &#8220;Fraudulent Evasion&#8221; under Article 31 bis of the Criminal Code<\/h2>\n<p id=\"p-rc_6d3bfd7918acc6e6-50\" data-path-to-node=\"8\"><span data-path-to-node=\"8,0\">Article 31 bis 2 (3) of the Spanish Criminal Code requires, as a condition for exempting a company from criminal liability, that the offense be committed by fraudulently evading the organization and management model<\/span><span data-path-to-node=\"8,2\">. This phrasing is far from rhetorical: for genuine &#8220;evasion&#8221; to occur, there must be an actual system to evade<\/span><span data-path-to-node=\"8,4\">. Furthermore, &#8220;fraudulent&#8221; implies that the offender had to deploy active maneuvers, deceit, or deliberate effort to bypass a control that otherwise would have been effective<\/span><span data-path-to-node=\"8,6\">.<\/span><\/p>\n<p id=\"p-rc_6d3bfd7918acc6e6-51\" data-path-to-node=\"9\"><span data-path-to-node=\"9,0\">If a company\u2019s only existing instrument is a standalone code of ethics lacking associated controls, effective oversight, verification channels, or real disciplinary consequences, there is nothing for the offender to &#8220;evade&#8221;<\/span><span data-path-to-node=\"9,2\">. The individual simply operated in an environment where no actual monitoring took place<\/span><span data-path-to-node=\"9,4\">.<\/span><\/p>\n<h2 data-path-to-node=\"10\">A Practical Example: Real Controls vs. Paper Policies<\/h2>\n<p id=\"p-rc_6d3bfd7918acc6e6-53\" data-path-to-node=\"12\"><span data-path-to-node=\"12,0\">Consider two companies sharing the exact same internal policy, which mandates verifying any intermediary or commercial agent prior to paying a commission<\/span><span data-path-to-node=\"12,2\">.<\/span><\/p>\n<ul data-path-to-node=\"13\">\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-54\" data-path-to-node=\"13,0,0\"><span data-path-to-node=\"13,0,0,0\"><b data-path-to-node=\"13,0,0,0\" data-index-in-node=\"0\">Company A<\/b> translates this policy into an operational procedure: the employee handling the payment must complete a due diligence questionnaire regarding the intermediary and obtain approval from an independent second reviewer before funds are released<\/span><span data-path-to-node=\"13,0,0,2\">. If an employee intends to pay a fictitious agent to divert funds, they must forge the questionnaire or falsify that second signature<\/span><span data-path-to-node=\"13,0,0,4\">. In doing so, they have fraudulently evaded a real control by deceiving the system<\/span><span data-path-to-node=\"13,0,0,6\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-55\" data-path-to-node=\"13,1,0\"><span data-path-to-node=\"13,1,0,0\"><b data-path-to-node=\"13,1,0,0\" data-index-in-node=\"0\">Company B<\/b> maintains the same policy on paper, but it is never enforced: there is no questionnaire, no dual authorization, and no review process<\/span><span data-path-to-node=\"13,1,0,2\">. If an employee approves the exact same fraudulent payment here, no control has been evaded because no operational control existed in practice<\/span><span data-path-to-node=\"13,1,0,4\">.<\/span><\/p>\n<\/li>\n<\/ul>\n<p id=\"p-rc_6d3bfd7918acc6e6-56\" data-path-to-node=\"14\"><span data-path-to-node=\"14,0\">Only Company A can successfully invoke the liability exemption<\/span><span data-path-to-node=\"14,2\">. Company B, despite having identical written policies, cannot<\/span><span data-path-to-node=\"14,4\">.<\/span><\/p>\n<h2 data-path-to-node=\"15\">What Separates a Document from a System<\/h2>\n<p id=\"p-rc_6d3bfd7918acc6e6-58\" data-path-to-node=\"17\"><span data-path-to-node=\"17,0\">Jurisprudence and legal doctrine consistently agree that measures under Article 31 bis must be genuinely suitable to prevent or significantly reduce risk, rather than serving as mere behavioral guidelines<\/span><span data-path-to-node=\"17,2\">. This requires, at minimum, four core elements that an isolated code of ethics cannot provide on its own<\/span><span data-path-to-node=\"17,4\">:<\/span><\/p>\n<ol start=\"1\" data-path-to-node=\"18\">\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-59\" data-path-to-node=\"18,0,0\"><span data-path-to-node=\"18,0,0,0\"><b data-path-to-node=\"18,0,0,0\" data-index-in-node=\"0\">Active, non-self-declarative verification:<\/b> Compliance must be verified by designated personnel rather than relying on trust<\/span><span data-path-to-node=\"18,0,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-60\" data-path-to-node=\"18,1,0\"><span data-path-to-node=\"18,1,0,0\"><b data-path-to-node=\"18,1,0,0\" data-index-in-node=\"0\">Traceability:<\/b> Documented approvals, logs, and dated protocols that allow ex-post reconstruction of the specific controls in place when the event occurred<\/span><span data-path-to-node=\"18,1,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-61\" data-path-to-node=\"18,2,0\"><span data-path-to-node=\"18,2,0,0\"><b data-path-to-node=\"18,2,0,0\" data-index-in-node=\"0\">Enforceable disciplinary consequences:<\/b> An active, not merely written, disciplinary regime that attaches real consequences to non-compliance<\/span><span data-path-to-node=\"18,2,0,2\">.<\/span><\/p>\n<\/li>\n<li>\n<p id=\"p-rc_6d3bfd7918acc6e6-62\" data-path-to-node=\"18,3,0\"><span data-path-to-node=\"18,3,0,0\"><b data-path-to-node=\"18,3,0,0\" data-index-in-node=\"0\">An empowered supervisory body:<\/b> An internal oversight body with the authority and autonomy to act independently of those it supervises, rather than merely receiving reports<\/span><span data-path-to-node=\"18,3,0,2\">.<\/span><\/p>\n<\/li>\n<\/ol>\n<p id=\"p-rc_6d3bfd7918acc6e6-63\" data-path-to-node=\"19\"><span data-path-to-node=\"19,0\">Without these four components, arguing &#8220;fraudulent evasion&#8221; before a court becomes practically unsustainable<\/span><span data-path-to-node=\"19,2\">: one cannot fraudulently evade a mechanism that never had the actual capacity to prevent anything in the first place<\/span><span data-path-to-node=\"19,4\">.<\/span><\/p>\n<h2 data-path-to-node=\"20\">Conclusion: Necessary, but Not Sufficient<\/h2>\n<p id=\"p-rc_6d3bfd7918acc6e6-65\" data-path-to-node=\"22\"><span data-path-to-node=\"22,0\">In summary, a code of ethics serves a necessary but insufficient purpose: it establishes the expected standard of conduct, but cannot enforce it on its own<\/span><span data-path-to-node=\"22,2\">. Without verifying controls, an autonomous supervisory body, and real consequences for breaches, a code remains mere paper rather than a<a href=\"https:\/\/uhyfay25.solbyte.dev\/en\/services\/corporate-compliance\/\"> preventive management model under Article 31 bis<\/a><\/span><span data-path-to-node=\"22,4\">.<\/span><\/p>\n<p id=\"p-rc_6d3bfd7918acc6e6-66\" data-path-to-node=\"23\"><span data-path-to-node=\"23,0\">When evaluated before a tribunal, the determining factor will never be whether the company possessed a code of ethics, but whether that code ever functioned as a real operational control<\/span><span data-path-to-node=\"23,2\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Requirement of &#8220;Fraudulent Evasion&#8221; under Article 31 bis of the Criminal Code Article 31 bis 2 (3) of the Spanish Criminal Code requires, as a condition for exempting a company from criminal liability, that the offense be committed by fraudulently evading the organization and management model. This phrasing is far from rhetorical: for genuine&#8230;<\/p>\n","protected":false},"author":6,"featured_media":31292,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[276],"tags":[229,230,90,231,232,233,234,235,236,237,238],"tematica":[192],"class_list":["post-32673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-articulo-31-bis-codigo-penal","tag-codigo-etico","tag-compliance-penal","tag-controles-operativos","tag-elusion-fraudulenta","tag-exencion-de-responsabilidad-penal","tag-modelos-de-organizacion-y-gestion","tag-organo-de-vigilancia","tag-regimen-disciplinario","tag-responsabilidad-penal-de-la-empresa","tag-trazabilidad","tematica-compliance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A Code of Ethics Alone Does Not Protect the Company - UHY Fay &amp; Co<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A Code of Ethics Alone Does Not Protect the Company - UHY Fay &amp; Co\" \/>\n<meta property=\"og:description\" content=\"The Requirement of &#8220;Fraudulent Evasion&#8221; under Article 31 bis of the Criminal Code Article 31 bis 2 (3) of the Spanish Criminal Code requires, as a condition for exempting a company from criminal liability, that the offense be committed by fraudulently evading the organization and management model. 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