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    <title>Prosecution of delinquent officers and members of the company.</title>
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    <description>The Tribunal may direct the liquidator to prosecute officers or members alleged to have committed offences in the course of winding up. In voluntary winding up the liquidator must report suspected offences to the Registrar and provide information and access to books; the Registrar may refer matters for government inquiry or institute prosecutions with government direction after giving the accused an opportunity to be heard. Those involved with the company, including bankers, legal advisers and auditors, must give reasonable assistance to prosecutions; the Tribunal can compel compliance and may charge costs against a liquidator personally where appropriate.</description>
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