Diverting Client Funds off the Books
Note: Figures are reference values derived from the statute, current judicial interpretations and provincial guidelines; they are not yet back-tested against local judgments.
Sentencing tiers
| Tier | Starting range | Statutory maximum |
|---|---|---|
| Tier 1 | criminal detention – 5 years | Up to 5 years of imprisonment |
| Tier 2 | 5 years – 15 years | Up to 15 years of imprisonment |
Factors that move the sentence
- Voluntary surrender
- Meritorious service
- Frank confession
- Guilty plea in court
- Restitution of illicit gains
- Compensation to the victim
- Criminal reconciliation
- Guilty plea and acceptance of punishment (leniency)
- Recidivism
- Previous conviction
- Joint crime / criminal group
- Attempt
- Suspended sentence considerations
- Secondary role
- Minor offender
- Elderly offender
- Diminished criminal capacity
- Deaf-mute or blind offender
- Excessive self-defence
- Excessive necessity
- Preparation
- Coerced accomplice
- Instigator
FAQ
What sentence can I expect for Diverting Client Funds off the Books?
Find the applicable tier first, then the position of the amount or harm within that tier, then apply mitigating and aggravating factors. The table above shows starting ranges and statutory maxima.
What is the threshold for prosecution?
Thresholds come from Article 187 of the PRC Criminal Law and current judicial interpretations; provinces set higher monetary thresholds than the national floor in many cases.
Is a suspended sentence possible?
A suspended sentence may be granted where the term is three years or less (or criminal detention) and the statutory conditions are met. Recidivists and ringleaders of criminal groups are excluded. The court decides.
Unofficial translation — the Chinese original prevails. General legal information only; not legal advice on any specific case and no outcome is promised.
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