Companies whether Limited liability, Unlimited liability and/or Multinational companies claims not to be a subject of crime considering their artificial legal personality. In-view of the foregoing, this research work critically advocates that companies in Nigeria and other Jurisdictions can be held guilty of white Collar crimes except human offences.This paper thinks that it is high time we moved beyond the identification model/vicarious criminal liability to embrace the corporate culture approach to corporate criminal liability so as to hold companies liable for the crimes they commit and met unto them the punishment which they deserve.