Fraudulent business conduct: tribunal may declare personal liability, impose charges and compel repayment in company misconduct cases. Sections 539-544 impose criminal offences and civil remedies where applications under sections 397 or 398 reveal misconduct: falsification of books, fraud by officers, failure to keep proper accounts (with a defence of honest and excusable default), declarations of unlimited personal liability for knowingly fraudulent business conduct with ancillary charging and enforcement powers, assessment of damages and orders for repayment or compensation for misapplication or misfeasance, and extension of such declarations or orders to partners or directors associated with the firm or body corporate.