Subjectivity of law: Legal representative Legal representative and legal representative are two different legal concepts. The legal representative generally refers to a person who holds a certain position according to the internal articles of association of a legal person or is appointed by the legal representative to exercise civil rights and obligations on behalf of a legal person. It is not an independent legal concept. The legal representative is produced according to the authorization of the legal representative. Without the authorization of the legal representative, the legal representative cannot be produced. As the subject of civil rights, a legal person may have multiple legal agents. The legal representative's external exercise of power is restricted by the authorization of the legal representative. He can only carry out activities on behalf of the legal person within the scope of duties authorized by the legal representative. His behavior is not the behavior of the legal person itself, but has direct legal effect on the legal person. You shouldn't be responsible, because the police have to audit the accounts when handling a case. There is really no participation of you in the account (the reimbursement requires the signature of the legal person), so it is impossible for you to take responsibility. Being a nominal legal representative is risky. If it bears civil liability, the company bears the main responsibility. As a nominal legal representative, the responsibility is not great, except for the fault. Bear criminal responsibility, and if the unit is suspected of committing a crime, the nominal legal representative shall bear criminal responsibility. As an independent entity in civil law, a company bears external responsibilities with its own property. The legal representative only represents the company externally, and all civil liabilities shall be borne by the company, not the legal representative. You should distinguish these concepts: legal person, legal representative and legal person liability. If something goes wrong with this company, after it is found out, the first responsible person is the legal representative. Of course, it doesn't mean full responsibility. For example, Article 203 of the Company Law stipulates that if a company makes false records or conceals important facts in the financial and accounting reports and other materials provided to the relevant competent departments according to law, the relevant competent departments shall impose a fine of not less than 30,000 yuan but not more than 300,000 yuan on the directly responsible person in charge and other directly responsible personnel. There are many similar regulations. If you don't have much contact with the company and don't participate in the operation, you'd better quit as soon as possible to avoid being scapegoated.