What are mitigating factors of failing to comply with demand offence? O First time offender, no prebiour conviction O Experience in the business Remorse Lack of knowledge 0 0 0 0 Rogue employees (he was taken advantage of-minor role) Beyond his control (out of his control) He did attempt do diligence O Attempts to comply (failed due diligence) O He wished to resolve the matter and assist the authorities