In March 2020, the High Court of Australia unanimously held in the case of Australian Securities and Investments Commission v King & Anor [2020] HCA 4 that "the definition of 'officer of a corporation' in s 9 of the Corporations Act is not limited to those who hold or occupy a named office in a corporation or a recognised position with rights and duties attached to it." Your task: Discuss the definition of officer and director of a corporation in the light of the High Court's decision in the above-mentioned case and section 9 of the Corporations Act 2001 (Cth), and explain when an accounting professional can be regarded as an officer of a company.