(1) If, where any matter is referred or reported under section 723 to -

(a) the Director of Public Prosecutions, or

(b) the Authority,

the Director of Public Prosecutions or, as the case may be, the Authority considers that the case is one in which a prosecution ought to be instituted and institutes proceedings accordingly, it shall be the duty of each of the following persons to give all assistance in connection with the prosecution which he or she is reasonably able to give.

(2) The persons referred to in subsection (1) are the liquidator of the company and -

(a) every officer (past or present) of the company, and

(b) every agent (past or present) of the company,

(other than the defendant in the proceedings).

(3) For the purposes of subsection (2)(b) "agent", in relation to a company, includes -

(a) the bankers and solicitors of the company,

(b) any receiver of the property of the company, and