Are companies also liable under the Act?

This question explores corporate liability under the Act. The correct answer is 'Yes, including responsible officers unless due diligence proven'. This highlights the foundational principle that legal responsibility extends beyond the corporate entity to individuals in positions of authority. Companies are indeed liable, and their officers can also be held accountable unless they can demonstrate they exercised due diligence to prevent the offense.

• 'No' is incorrect; companies are explicitly covered.
• 'Yes, but only directors' is false because liability often extends to other 'responsible officers' beyond just directors.
• 'Only shareholders' is incorrect as shareholders typically have limited liability and are not usually directly responsible for operational compliance.