»The Company as an Accused. An Investigation of the Procedural Position of the Company in the Administrative Offences Law and a Possible Future Corporate Criminal Law«: The author examines the procedural position of companies in corporate criminal law. It is compared with the procedural situation of the accused in individual criminal law. Based on a comprehensive examination of the procedural role of the accused it is shown that its underlying principles and ratio are equally transferable to the procedural situation of the company in coporate criminal proceedings. This results in various – constitutionally based – requirements for the organisation of the company's legal position.