Say you're an employee at a bank. You know the bank president is engaging in fraud. But you do not report him, and keep working there. Are you also a criminal?
Slickterp
No, you are not guilty automatically, unless of course you are knowing assisting in said fraud.
William
If you follow the letter of the law, not reporting a crime is just as bad as committing it yourself.
JJ
Technically yes, but if you've kept your distance then you probably won't get in trouble. If anyone asks you can say the same thing everyone says - I didn't suspect a thing.
Anonymous
Only if you help him commit fraud.