Section 2 - Company and its officers

(1) A company, includes a partnership or an association whether corporate or unincorporated, and whether the purposes are or are not the carrying on of a trade or business, and whether it is in the course of formation or is actually formed, or is in the course of dissolution, winding-up or liquidation.

(2) A company is in the course of formation as soon as an act is done for the purpose of forming it; and it is immaterial whether or not it is at any time actually formed.

(3) In relation to a company or a corporation

(a) “officer” includes an auditor, accountant, officer, a chairman, director, trustee, manager, secretary, treasurer, cashier, clerk, or any other person provisionally, permanently, or temporarily charged with a duty or performing a function in respect of the affairs of the company or corporation, whether for or without remuneration;

(b) “account” includes a book, register, balance sheet, or document in writing relating to the affairs of the company or corporation, whether those affairs are or are not the ordinary business or object of the company or corporation.