Vicarious liability of corporate officers extends to directors and partners; due diligence defence may avoid prosecution.

Corporate offences render both the company and those in charge responsible for the company's conduct liable to prosecution; officers are separately liable if the offence occurred with their consent, connivance or attributable negligence, and similar deeming liability applies to partners, the karta or managing trustee; a defence exists if the person proves lack of knowledge or that they exercised all due diligence to prevent the offence.

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