Facts
The Federal Court was seized of a appeal for annulment against a judgment of the Criminal Court of Appeal of the Valais Cantonal Court. The appellant, X., had been sentenced to six months' imprisonment with a suspended sentence of two years for various forgeries in titles. X. was the head controller of the Banque Cantonale du Valais (BCV) and an independent auditor within the meaning of the Banking Law. He had established audit reports for the years 1988 and 1989 which were incomplete on important points. The Court of Appeal considered that X. had committed forgery in titles by omission within the meaning of art. 251 aCP.
The facts of the case are as follows: X. established audit reports for the years 1988 and 1989 which did not contain inaccurate information but were incomplete on important points. The reports were submitted to the board of directors and the management of the BCV, as well as to the Federal Banking Commission (FBC). The Court of Appeal considered that X. had acted with the intention of deceiving and that the audit reports were intended to prove the truthfulness of their content.
Considerations
The Federal Court examined the question of competition between the penal provisions of the Banking Law and art. 251 aCP. It considered that the drafting and presentation of an inaccurate or incomplete audit report do not fall under art. 251 aCP when the auditor acts solely with the aim of evading the control provided for by federal administrative law.
The Federal Court also examined the question of the probative value of banking audit reports. It considered that the probative value of such a report is self-evident and that the appellant's grievance was unfounded. The Federal Court also considered that the art. 46 ss BankA form a…