In many countries legislation indicate balance sheet conduct which is unlawful and the consequences of committing such behavior.

For example, in Poland, the legislature imposed a fine or imprisonment for 2 years, or both penalties at the same time as:

• not to engage in the books, keeping them in violation of the rights of the balance sheet or the administration of these books unreliable data

• not to report financial and making it contrary to the provisions of the Act or if included in the financial statements are unreliable information

• the auditor, who shall miss opinion on the financial statements and based on our audit accounts or financial situation - assets of the entity ( unless the perpetrator acts unintentionally - the expert may be sentenced to a fine or to imprisonment).

Punishable by a fine or imprisonment shall be subject to while those who:

• Do not submit financial statements audited by an auditor

• Do not provide or give inconsistent with the actual information, explanations, statements, auditor, or do not allow him to perform the duties

• do not submit financial statements or reports on the activities of the board in the proper court register

• do not allow the financial statements to authorized bodies

• operate services in the field of bookkeeping without the required license

• operate services in the field of bookkeeping or tax advisory services perform - without complying with the obligation of the insurance contract liability for damages in connection with its operations.

So the restrictions imposed by law will contribute to improve the reliability of financial statements and accounting records from which the financial statements are drawn. Criminal liability applies because both auditors who examine the report and issue opinions about them, people running service accounts and the people running these books, tax advisers - and therefore generally entities whose interaction is close to the financial statements.

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