I used the example of Accenture, and I don't think it's a stretch for anyone's imagination. There was some big trouble there that came down with Accenture and the whole Enron scandal. Accenture flowed from Arthur Andersen as a company that basically reinvented itself and simply reincorporated itself. Now Accenture has some significant dealings with the Government of Canada.
Do the rules reflect the reality that sometimes companies whose principal officers are criminally charged and convicted can sometimes simply reinvent themselves through renewed incorporations?