Fraud and Embezzlement Lawyers in China

A failed transaction, unpaid debt, internal control breach, accounting irregularity, or disputed use of company property is not automatically criminal fraud or embezzlement. Counsel should identify the precise offence theory and when any intent to obtain property unlawfully is said to have arisen, then separate ordinary fraud, contract or financial fraud, occupational embezzlement, fund misappropriation, theft, bribery, concealment of proceeds, and genuine civil or corporate disputes.

Questions that change the route

What representation, entrusted property, or company authority is central?

For fraud, identify the exact statement or concealment, speaker, timing, audience, falsity, knowledge, reliance, transfer, purpose, and disposition of property. For occupational embezzlement or fund misuse, map the entity, employment or office, custody and authority, accounting treatment, approvals, related parties, use, return, and claimed entitlement.

What did each person know and do?

Separate founders, directors, officers, employees, agents, counterparties, intermediaries, account holders, beneficiaries, and service providers; trace instructions, access, signatures, communications, payments, benefits, concealment, objections, later performance, repayment, and explanations for commercial conduct.

How are amount, loss, proceeds, and recovery calculated?

Reconcile alleged transfers against goods, services, assets, refunds, collateral, legitimate expenses, ownership and set-offs; identify duplicated or gross figures, valuation dates, victim-by-victim loss, tracing assumptions, frozen assets, third-party rights, restitution, and the applicable charging or sentencing standard.

Evidence to organize first

• Contracts, proposals, representations, diligence, invoices, delivery and acceptance, correspondence, meeting records, disclosures, complaints, and the complete transaction chronology
• Company constitution and ownership, roles and delegations, seals and signatures, approvals, bank and payment data, ledgers, vouchers, audit trails, system access, inventory, expense and reimbursement records
• Person-and-funds flow chart linking each act, account, asset, alleged misstatement or misuse, knowledge fact, benefit, loss, repayment, frozen property, third-party claim, and civil or regulatory proceeding

Official orientation sources: Criminal Law · SPC and SPP interpretation on criminal fraud cases · SPP and MPS economic-crime filing and prosecution standards (2022). Source check: 6 October 2026.