Article 27 of the Criminal Law of People's Republic of China (PRC) is an accessory if it plays a secondary or auxiliary role in the same crime.
An accessory shall be given a lighter, mitigated or exempted punishment.
Article 30 Scope of Criminal Responsibility of Units Companies, enterprises, institutions, government agencies and organizations shall bear criminal responsibility for acts that endanger society, which are defined as unit crimes by law.
Article 31 Principles of Punishment for Crimes Committed by Units Where a unit commits a crime, it shall be fined, and the persons who are directly in charge and other persons who are directly responsible shall be punished. Where there are other provisions in the specific provisions of this Law and other laws, those provisions shall prevail.
Article 266 Whoever defrauds public or private property in a relatively large amount shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or public surveillance, and shall also, or shall only, be fined; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years and shall also be fined; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined or confiscated. Where there are other provisions in this Law, such provisions shall prevail.