Preliminary investigation is the focus of the criminal process, the result of which affects subsequent stages of the trial. Balancing the rights of the accused and investigative actions have always been a challenge to legal systems. This challenge has become more apparent with the emergence of legal entities as the accused. In general, the investigation process and the accused's rights regarding legal persons are subject to general rules, except in cases that are incompatible with the nature of these persons or specifically predicted by the legislator. The right to have a lawyer, study and access the case, and remain silent can be considered as the rights of legal persons. Moreover, summon, arraignment, and criminal security orders are among the investigative actions with special regulations for legal persons. This paper used an analytical-descriptive approach to examine the regulation of the rights of the legal accused and investigative actions with a comparative view of French law. Examination of legal materials in both systems indicates that regulations of the investigation code of legal persons in the Iranian system suffer from some gaps; for example, the rights of the victim have been neglected in criminal security orders and need to be completed and amended.