File a complaint for breach of trust: the right method

Updated April 2026 - When a manager suspects a breach of trust, the priority must be to secure the evidence, qualify the facts and organize the response. The sooner we act, the easier it is to freeze the flows, messages and entries useful for the procedure.

Short answer: breach of trust corresponds to the misappropriation of property, a sum or an asset which had been given with a specific mission or an obligation of restitution. Before filing a complaint, it is necessary to reconstruct the chronology, quantify the damage and preserve the evidence in a usable manner.

See also: URSSAF Control, Expert accountant and tax lawyer and Professionals to contact to successfully transfer your business.

Article 314-1 of the Penal Code covers the misappropriation, to the detriment of others, of funds, values ​​or property provided for return, representation or specific use.

It is necessary in principle to be able to characterize:

• a voluntary prior surrender;
• a specific mission or use;
• fraudulent misappropriation or non-compliance with this use;
• harm.

In practice, the central question is often the following: was the property handed over for use within a clear framework, then diverted from this framework?

Breach of trust can appear in very different contexts:

• funds collected and then used for another purpose;
• amount given to an employee for a specific payment;
• company bank card used outside of mission;
• equipment sold or transferred despite an obligation to return it;
• files, information or data provided within a specific framework and then used differently;
• rent or deposit collected and not refunded;
• vehicle, merchandise or equipment kept without rights.

In companies, the subject is rarely "spectacular" at the start. It often begins with a discreet discrepancy, a vague answer or a supporting statement that does not hold up when compared to the documents.

1. Freeze the evidence

Collect and save bank statements, invoices, emails, contracts, accounting logs, screenshots and access histories. You should avoid leaving documents scattered in several mailboxes or several undated files.

2. Reconstruct a timeline

Note the key dates: delivery of funds or goods, expected use, first observation of an anomaly, reminders and observation of damage. A clear chronology then helps the lawyer, police, gendarmerie or prosecutor to understand the case quickly.

3. Evaluate the damage

It is necessary to quantify, even provisionally:

• the amount diverted;
• suspicious flows;
• the costs incurred;
• the consequences on cash flow;
• the costs of reconstituting the file.

Hayot Expertise advice: in the event of serious suspicion, quickly extract a clean accounting and banking trail. A late reconstruction is often less readable and therefore less useful.

Before launching the complaint, you need to check a few basic points.

Ownership or holding of the property

The file must show that the property was returned within a specific framework. Without prior submission, we often leave the field of breach of trust and enter into another dispute.

The agreed use

It is necessary to find the contract, the written agreement, the email or any element which defines the expected use. The clearer this rule is, the more readable the qualification.

The discrepancy observed

The case becomes strong when it shows the difference between what was planned and what was actually done.

The harm

The complaint is more credible if the damage is quantified. This can be a gross amount, but also a waste of time, an immobilization of cash or an additional regularization cost.

Service-Public reminds several practical ways:

• deposit at police station or gendarmerie;
• letter to the public prosecutor;
• online complaint in certain cases;
• constitution of evidence for subsequent action with a lawyer.

The letter must include your identity, a detailed account of the facts, the name of the alleged perpetrator if you know him, the amount of the damage and supporting documents.

In practice, a well-written complaint is more useful than a long complaint. It is better to have a short, dated, documented and coherent file than a scattered story.

Elements to attach if possible

• copy of contracts or mandates;
• bank statements and extracts;
• invoices and credit notes;
• exchanges of emails or messages;
• dated screenshots;
• summary table of sums;
• chronological note;
• any document showing the delivery of the goods and the expected use.

The accountant can usefully help with:

• identify abnormal entries;
• bring flows together;
• measure the impact on the accounts;
• prepare a legible file for legal advice;
• reconstruct a defensible financial plan if the pieces are scattered.

In many cases, his contribution is simple but decisive: he helps put the numbers in the right order before the conflict becomes purely emotional.

Service-Public reminds that the victim can request several reparations. In practice, requests must be quantified, because a vague request is rarely effective.

In particular, we can ask:

• the amount of the property or money misappropriated;
• damages;
• taking into account the costs incurred for the procedure;
• compensation for moral or operational damage depending on the file.

The idea is not to exaggerate. The idea is to ask for what is justifiable, documented and consistent with the actual harm.

• wait too long;
• publicly announce the accusations before securing the evidence;
• mix breach of trust, fraud and simple contractual dispute;
• forget to quantify the damage;
• file a complaint without a clear timeline;
• leave sensitive parts on uncontrolled supports;
• entrust the file to several interlocutors without a conductor.

In 2026, Service-Public indicates that breach of trust is punishable by 5 years of imprisonment and €375,000 fine. Heavier penalties may exist in certain aggravated cases, particularly when the perpetrator occupies a particularly exposed position.

To file a complaint, the practical methods remain simple:

• go to a police station;
• go to the police station;
• write to the public prosecutor;
• use the online complaint when the situation allows it.

A manager notes that an employee had a mandate to pay suppliers, but that part of the funds was used for other expenses without authorization. At first, the file seems mainly accounting. After reconciling the flows, emails and the initial mandate, it becomes clearer.

In this type of situation, the right strategy is not only legal. It is also documentary: finding the agreed usage, the difference, the amount and the chronology.