Section 258A — Companies Act 1993: Duty to notify suspected offences

258A Duty to notify suspected offences (1) A liquidator of a company who considers that an offence that is material to the liquidation has been committed by the company or any director of the company against this Act or any of the following Acts must report that fact to the Registrar: (a) the Companies Act 1955: (b) the Crimes Act 1961 : (c) the Securities Act 1978 : (ca) the Securities Markets Act 1988: (d) the Financial Reporting Act 1993 : (e) the Takeovers Act 1993 . (2) A report made under subsection (1) , and any communications between the liquidator and Registrar relating to that report, are protected by absolute privilege. (3) A liquidator who fails to comply with subsection (1) commits an offence and is liable on conviction to the penalty set out in section 373(2) . Section 258A was inserted, as from 3 May 2001, by section 12 Companies Act 1993 Amendment Act 2001 (2001 No 18). Section 258A(1)(ca): inserted, on 1 November 2007, by section 20 of the Companies Amendment Act 2006 (2006 No 56).