An abettor differs from an accessory in that he must be present at the commission of the crime; all abettors (with certain exceptions) are principals, and, in the absence of specific statutory provision to the contrary, are punishable to the same extent as the actual perpetrator of the offence. A person may in certain cases be convicted as an abettor in the commission of an offence in which he or she could not be a principal, e.g. a woman or boy under fourteen years of age in aiding rape, or a solvent person in aiding and abetting a bankrupt to commit offences against the bankruptcy laws.
More recently, an abbetor is generally known as an accomplice.
Second Circuit Holds That SEC Need Not Prove "Proximate Cause" for Aiders and Abettors under Section 20(E) of the Securities Exchange Act of 1934
Aug 22, 2012; In SEC v. Apuzzo, 2012 WL 3194303 (2d Cir. Aug. 8, 2012), the United States Court of Appeals for the Second Circuit clarified the...