Section 28(2) in The Cost And Works Accountants Act, 1959
(2)Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation.—For the purposes of this section,—(a)“company”, with respect to an offence under section 24, section 25 or section 27, means any body corporate and includes firm or other association of individuals; and with respect to an offence under section 26 means a body corporate; and(b)“director”, in relation to a firm, means a partner in the firm.
