Corporate criminal liability has attracted several researchers and has been a subject of discourse on the growth and development of the criminal justice system in many jurisdictions. Therefore there is no dearth of resources or previous studies that will highlight both the approach and theoretical framework for the formulation and enforcement of corporate criminal liability; particularly in the two dominant jurisdictions of the United Kingdom and the United States. Secondly, these studies have in recent times narrowed to willful blindness as either a form of intention or as its substitute in the determination of the approach to be taken in placing the ingredients for prosecution of natural persons and companies. Although the two dominant jurisdictions have divergent doctrines that allow them attribute intents and acts of natural person to companies; there seem to be no such divergence in the determination of willful blindness; whether as a substitute or another specie of intention.