ESBU Analytical Products as Evidence in Criminal Proceedings

Analytical products from the  Economic Security Bureau of Ukraine  (ESBU) are increasingly becoming the starting point for audits, inquiries, and criminal proceedings. Consequently, it is vital for businesses and corporate lawyers to understand what a ESBU analytical product entails, how it is generated, and how to address it in practice.

Oleksandr Shevtsov, Head of Criminal Practice at Riyako & Partners, addressed these issues during the XVII Kyiv Criminal Law Forum organised by the Ukrainian Advocates' Association.

What is a BES Analytical Product? An analytical product is the result of analysing vast datasets, including tax information, customs data, official registers, financial indicators, and open-source intelligence (OSINT). Based on this analysis, conclusions are drawn regarding potential risks within a business's operations. In practice, these findings often explain why a company has fallen under the scrutiny of regulatory authorities.

Does it Constitute Evidence in a Criminal Case? Oleksandr placed particular emphasis on the evidentiary weight of analytical products. In itself, such a product does not equate to an established fact of a violation; however, it may be utilised as a documentary record within criminal proceedings. Therefore, it is crucial not to ignore such materials but to understand the data used, the conclusions reached, and what specifically can and should be challenged or refuted.

How Businesses Should Address Analytical Findings Business defence solicitor Oleksandr Shevtsov shared key tools for counteraction:

• Ensuring the proper documentation of business transactions;
• Utilising formal solicitors' inquiries, temporary access orders, and witness examinations to substantiate the value of goods, the authenticity of business operations, and to refute allegations of related-party transactions;
• Initiating tax audits;
• Conducting a comprehensive range of expert assessments: economic, forensic commodity, technical, and handwriting analysis.

Understanding the logic behind such analytical tools is now a critical component of corporate security and protecting a business from law enforcement pressure.