Culpable or fraudulent bankruptcy can have very wide negative consequences on the national, regional or international economy. Considering that the legal basis of these crimes has been written in three different laws, so the feasibility of committing, the manner of committing and the way of attributing these crimes to the corporation has been challenged. In this article, along with the descriptiveـanalytical review of these challenges, it was determined that except for the first part of the first clause of Art.541 of the Trade Law, it is possible to commit these crimes in a corporate manner; provided that the company is subject to the bankruptcy system, it is not a governmental or public nonـgovernmental legal entity in cases that exercise sovereignty, and the crime was committed by a legal representative in the name of or in line with the interests of the company and within the legal powers of the representative. The criminal result in the corporate and nonـcorporate status of these crimes is not different from each other. In fraudulent bankruptcy, the result is always potential harm to others, but in culpable bankruptcy, according to the time of committing the material behavior before or after the realization of the suspension, the result is bankruptcy or potential loss. In the scope of the mens rea, fraudulent bankruptcy, is a crime, always intentional, but culpable bankruptcy, is intentional in some cases and unintentional in others. The difference between the mens rea of the corporate state of these crimes and the nonـcorporate state is the verification of the perpetrator's knowledge and intention regarding "being in the name or in line with the interests of the company".