Section 274, The Companies Act, 2009

(1) If, from any report made under section 272, it appearsto the court, the company, a member of the company or the applicant that any person has been guilty of any offence in relation to the company for which he is liable the court, company, member or applicant shall refer the matter to the Attorney General. (2) If, where any matter is referred to the Attorney General under this section he considers that– (a) the case is one in which a prosecution ought to be instituted and; (b) it is desirable in the public interest that the prosecution should be conducted by him, he shall institute proceedings accordingly, and it shall be the duty of all officers and agents of the company, past and present (other than the defendant in the proceedings), to give to him all assistance in connection with the prosecution which they are reasonably able to give. (3) The expenses of and incidental to an investigation under section 268 shall be defrayed as follows:– (a) where as a result of the investigation a prosecution is instituted by the Attorney- General, the expenses shall be defrayed by the Accountant General; (b) in any other case the expenses shall be defrayed by the company unless the court directs that they shall either be paid by the applicants or in part by the company and in part by the applicants.