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It actually depends on;

1. The role of the employee

2. The crime for which they are convicted

3. The position within the company

For example:

Where an employee is responsible for a specific role and willfully uses that position to commit a crime then it is possible that both company and employee are prosecuted. This could be the case with Health and Safety for instance - If the person has received training in a H&S requirements and fails to maintain that level of competence AND the company does not show that the necessary monitoring and controls are in place to maintain the required standard then a prosecution of both can occur.

If a high ranking individual aimed to use their knowledge to defraud the Inland Revenue/IRS then the Government can prosecute both - one for the fraud the other for not having the controls in place to prevent the fraud

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Q: Can An organization can be convicted of a crime even if only one employee breaks the law?
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