When Will a Company NOT Be Criminally Liable Under the Criminal

When will a company NOT be criminally liable under the Criminal Code Act 1995 (Cth) ?

A) When an offence is committed by an employee or agent acting out of the scope of their actual authority.
B) When a corporate culture existed that encouraged or tolerated the offence.
C) When the board or senior management tacitly or impliedly authorised the offence.
D) When the company failed to create or maintain a corporate culture that required compliance with the law.