# Fraud Act 2006, Section 12: Liability of company officers for offences by company

Extent: E+W+N.I.

(1) Subsection (2) applies if an offence under this Act is committed by a body corporate.
(2) If the offence is proved to have been committed with the consent or connivance of—
(a) a director, manager, secretary or other similar officer of the body corporate, or
(b) a person who was purporting to act in any such capacity,
he (as well as the body corporate) is guilty of the offence and liable to be proceeded against and punished accordingly.
(3) If the affairs of a body corporate are managed by its members, subsection (2) applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.

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Source: https://www.legislation.gov.uk/ukpga/2006/35/section/12 (the official version)
Page: https://openlegislation.uk/fraud-act-2006/section-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.