How criminal documentation starts under Article 191 of the Criminal

Documenting a crime under Article 191 of the Criminal Code of Ukraine (misappropriation, embezzlement of property, or acquisition through abuse of office) doesn’t start with searches or arrests, as commonly believed. It’s a much more structured and often invisible process at the early stages.

1. Analytical information or signal
   Everything begins with a possible violation signal:

• complaint, application, or anonymous report
• information from audits by the State Audit Service, Accounting Chamber, or tax office
• media investigations or data leaks
• procurement monitoring results (e.g., via Prozorro)

2. Information verification (before EDR entry)
   Law enforcement (NABU, SBU, ESB, or police) conducts:

• analytical research
• non-procedural actions: analysis of open data, reports, registries
• forms an analytical product
• sends requests to contractors and government agencies
• may even conduct expert studies (not to be confused with forensic expertise)
  Goal — collect data to initiate a case in the Unified Register (EDR).

3. Entry into the Unified Register (EDR)
   When signs of a criminal offense are present (in the opinion of law enforcement), the case is officially registered, and pre-trial investigation begins.
4. Requests, document seizure, interrogations

• official requests and demands are sent in accordance with Art. 93 of the Criminal Procedure Code to state bodies, accounting departments, and banks
• witness interrogations are conducted
• payment records, contracts, and acts are analyzed

5. Evidence gathering

• a chain of decisions and responsible individuals is built
• expert examinations are conducted (economic, construction, technical, goods-related, etc.) regarding losses and contract performance
• the circle of involved individuals is determined

6. Notice of suspicion
   Once enough evidence is gathered, the prosecutor prepares a notice of suspicion for:

• company executives (founders)
• chief accountants
• other involved persons, including directors of contracting firms

Conclusion:
Documenting a crime under Article 191 is a strategic and often “silent” operation. By the time a search or suspicion is announced, law enforcement has already been studying the scheme and collecting evidence—both openly and covertly—for months. It is crucial for company heads or founders to sense when this process starts, as it significantly impacts both business operations and the lives of those involved (or even uninvolved).

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