{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-60",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-60.json",
  "legislation": "ukpga/2004/27",
  "legislation_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "legislation_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "path": "section/60",
  "kind": "section",
  "number": "60",
  "heading": "Offences",
  "text": "(1) If an offence under section 48 or 59 or paragraph 5 of Schedule 7 committed by a body corporate is proved—\n(a) to have been committed with the consent or connivance of an officer, or\n(b) to be attributable to any neglect on the part of an officer,\nthe officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.\n(2) “Officer” means a director, manager, secretary or other similar officer of the body corporate, or a person purporting to act in any such capacity.\n(3) “Director”—\n(a) includes a shadow director, and\n(b) if the affairs of a body corporate are managed by its members, means a member of the body.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 60(1) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 239 (with art. 10)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 60 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/27/section/60",
    "retrieved_at": "2026-10-29T09:16:59.566027+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}