Investigation of judicial accountability in the realm of crimes committed by legal entities

The Islamic Penal Code of 1392, which has accepted the general rule of criminal liability of legal entities, does not last long and its procedure may not be so strong and textured in the usual sense, but it is a fact that the law In the very first years of its implementation, its problems and challenges are identified and criticized by the courts and conflicting votes. In the case of formal laws and regulations related to the investigation of crimes of legal entities, this problem is even more pronounced, because the law of criminal procedure was implemented with more delay and the results of the court procedure in formal matters have not yet reached maturity and perfection. .

The method of this research is "descriptive-analytical".

In the analysis of the judicial response system to crimes committed by legal entities, the lack of a differential criminal procedure in which all the details are specified, is well observed and despite the important role of judicial procedure and legal administration of the judiciary. The judiciary has been able to resolve the ambiguity in the issues that have arisen. There are still important ambiguities regarding informing the legal entity of the charge, how the representative is present and defending the legal entity, non-implementation of criminal security agreements, and so on. Establishment of differential criminal procedure rules for responding to crimes committed by legal entities,