Company winding up: Tribunal may direct prosecution or referral; liquidator and officers must provide all reasonable assistance. Section 342 authorises the Tribunal during winding up to direct the liquidator to prosecute or to refer suspected offences by officers or members to the Registrar. It requires the liquidator and every officer and agent to give all reasonably available assistance in any prosecution; 'agent' includes bankers, legal advisers and auditors. Several subsections have been omitted by amendment, which formerly dealt with reporting, Registrar referrals and a penalty for failure to assist.