Accountants Act 2004 · 2020 Revised Edition · Part 7 · Miscellaneous
60. Offences committed by bodies corporate, etc.
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Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, partner, manager, secretary or any similar officer of the body corporate, or any person who was purporting to act in any such capacity, he, she or it, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
manager
“manager”, in relation to a limited liability partnership, has the meaning given by section 2(1) of the Limited Liability Partnership Act 2005;
Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate.
Proceedings for an offence under this Act alleged to have been committed by a partnership must be brought in the name of the partnership and not in that of the partners; but without prejudice to any liability of the partners under subsection (5).
name
“full name” or “name” means —(a)in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or(b)in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;
A fine imposed on a partnership on its conviction in such proceedings must be paid out of the partnership assets.
Where a partnership is guilty of an offence under this Act, every partner, other than a partner who is proved to have been ignorant of or to have attempted to prevent the commission of the offence, shall also be guilty of the offence and shall be liable to be proceeded against and punished accordingly.