Pet and Owen scenerio continued

Sir, so in your opinion is Owen (manager) liable for failure to disclose or Not? The scenario was as follows:

Nit is involved in illegal activity, from which he makes large amount of money. He also owns a legitimate taxi company and passes his illegally gained money as profits of that business. Nit employ owen who is aware of illegal source of money to act as the manager of the taxi company, and pet as his accountant to produce false business accounts for taxi business