Companies Act offences are non-cognizable and require specified written complainants to initiate court proceedings. Section 439 deems offences under the Companies Act to be non-cognizable except as otherwise provided, restricting courts from taking cognizance of company or officer offences except on written complaint by the Registrar, a shareholder/member, or a Central Government-authorised person; SEBI-authorised persons may complain about securities issues, transfers and dividend non-payment; the Registrar or Central Government complainant need not personally attend court unless required; the restriction does not apply to actions by a liquidator in winding up, and a liquidator is not an officer of the company for this purpose.