Accessories

Accessory: a person who is involved in the crime but is not present at its commission.

Before the Fact — intentionally assists or encourages the crime before it happens; treated as an accomplice.
After the Fact — helps cover up the crime; not an accomplice. Distinct crime (e.g., obstruction of justice, harboring); no merger with the underlying offense.

Cf. Principals (who are present at the act).