If a company commits offence, liable persons are:

The correct answer is Directors, partners, managers, secretaries, owners, agents. This option accurately reflects that liability for company offenses extends beyond a single individual to various key personnel involved in the company's operations and decision-making. Legal statutes often hold a wide range of individuals responsible, including those who direct, manage, own, or act on behalf of the company, ensuring accountability across different levels of authority. Options B, C, and D are incorrect because they limit liability to only the CEO, only directors, or only employees, respectively. Such a narrow scope would fail to capture the full spectrum of individuals who can influence or be responsible for a company's actions, which is typically not how corporate liability is defined in law.