144Certain persons to assist in prosecutions

##### 144 Certain persons to assist in prosecutions (1) Where a prosecution in respect of an offence against this Act has been instituted, or the Commission is of the opinion that a prosecution in respect of an offence against this Act ought to be instituted, against a person (in this section referred to as the defendant), the Commission may: (a) if the defendant is a natural person—require any person who is or was a partner, employee or agent of the defendant; or (b) if the defendant is a body corporate—require any person who is or was an officer, employee or agent of the defendant; to assist in the prosecution, and a person who is so required shall give all assistance in connection with the prosecution that that person is reasonably able to give. (2) The Commission shall not make such a requirement as is mentioned in subsection (1) of a person who, in the opinion of the Commission, is or is likely to be a defendant in the proceedings or is or has been a duly qualified legal practitioner acting for such a person. (3) If a person to whom paragraph (1)(a) or (b) relates fails to give assistance as required by subsection (1), he is guilty of an offence and, without affecting any penalty to which he may be liable for the offence, the Court may, on the application of the Commission, order that person to comply with the requirement within such time, and in such manner, as the Court orders. (4) In this section, agent, in relation to the defendant, includes a banker of the defendant and a person engaged as an auditor by the defendant, whether that person is an employee or an officer of the defendant or not.