I find all 3 r guilt. They breached trust, ethics, law, conduct etc. to country first,investors 2nd & govt last.Add to this the Partner of PWC.
The CFO for company certifies to Board as books are as per the Cos Accounting Standards Rules 2006 & Board gets accounts audited under approved diff ACTs like Cos Act, IT Act, Vat Act etc.The investors adopt in AGM, then filed with authorities like SEBI, MCA, IT Deptt and svailable in public.
How come these events contuine for years, why authourities failed to discover?
Let us now see justice delivery system of India.In USA already suits filed.