The offences in this part of the Act apply to all modes of winding up.
Any reference to a “relevant person” is a reference to a person who was an officer of the company at the time of the doing of the act, or the making of the omission in question.
Failure to make full disclosure to a liquidator is a Category 2 Offence.
Failure to report a false debt, or the making of a material omission, is a Category 2 Offence.
Whether the winding up is voluntary or court ordered, if the Court thinks that any offence which merits the attention of the DPP, the Court may direct the liquidator to refer the matter to the DPP (Section 723). There is a duty, following on from this rule, on every officer (as well as other persons) to give the DPP “all assistance” in connection with the prosecution of the offence.