Corporate liability extends to officers where offences involve consent, connivance or attributable neglect, and companies remain punishable. Where a company commits an offence, the company and every person in charge of and responsible for the conduct of the company's business are deemed guilty and liable to be proceeded against and punished, subject to a defence of lack of knowledge or proof of having exercised all due diligence to prevent the offence. Further, where the offence is proved to have been committed with the consent or connivance of, or attributable to neglect by, any director, manager, secretary or other officer, that officer is also deemed guilty and liable. 'Company' includes firms and other associations, and 'director' for a firm means a partner.