Companies Act 2014 section 724

Supplemental provisions in relation to section 723: duty to provide assistance to D.P.P. and Director of Corporate Enforcement

Section 724 sets out the duty of certain persons connected with a company in liquidation to provide assistance when the Director of Public Prosecutions or the Corporate Enforcement Authority decides to prosecute offences referred or reported under section 723.

• When a matter is referred under section 723 and the DPP or the Corporate Enforcement Authority decides to prosecute, the liquidator, all past and present officers, and all past and present agents of the company (other than the defendant) must give all reasonable assistance in connection with the prosecution.
• "Agent" is broadly defined to include the company's bankers, solicitors, receivers, auditors, accountants, book-keepers, taxation advisers, and any other persons employed in a professional or consultancy capacity, whether or not they are or were officers of the company.
• If any person fails to provide the required assistance, the court may, on application by the DPP or the Authority, direct that person to comply.
• Where an application is made against a liquidator for failure to assist, the court may order the liquidator to bear the costs personally, unless the failure was due to insufficient company assets being available to the liquidator.