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Innovative technologies emerge virtual communities and create new types of transactions and the accounting methods that go beyond the current state of knowledge in economics and existing legal solutions. Crypto currencies use decentralized control as opposed to centralized digital currency and central banking systems. The decentralized control of each crypto currency works through distributed ledger technology, typically a block chain, that serves as a public financial transaction database. We should distinguish between two types of virtual or crypto currency: first is subject to the control of financial and banking order in the state, this type of currencies is out our scope. Our research focuses on the second type of the digital or crypto currencies, which created through a process of ‘mining’ to verify each transaction on a block chain. While information on each transaction is recorded on the block chain, this data is not directly linked to names, physical addresses, or other identifying information. This makes digital currencies anonymous to a certain degree, and complicates efforts by law enforcement agencies to identify individual transactions and link them to users. We can call to this type “Decentralized Crypto currency''. Risks involving crypto currencies occur in many major areas: technical, economic risks to participants, systemic risks to the crypto currency ecosystem, and societal risks. According to the criminal policy, many risks associated with decentralized crypto currency and are potentially vulnerable to a wide range of criminal activity and financial crimes. It can facilitate illicit transactions; terrorism; money laundering; cybercrimes; manipulation; financial fraud; organized crimes; trafficking in illicit goods; drug traffics; tax evasion; hacking and. identity theft; crimes against secrecy and privacy…… The decentralized crypto currency does not accept the state’s regulatory, because the secrecy of participates and being the transaction out controlling, the central banks are the main feature of it. The study raises a critical question: regarding to the advantages and disadvantages of the decentralized crypto currency, what is the criminal policy point? how can criminal law deals with it?
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