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    <title>Liability to devolve on concerned partners only. (Omitted - 07-05-2018)</title>
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    <description>Where an audit firm is implicated in criminal misconduct related to fraud, liability other than fine is to devolve solely on the concerned partner or partners who personally acted fraudulently, abetted, or colluded in the fraud.</description>
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      <description>Where an audit firm is implicated in criminal misconduct related to fraud, liability other than fine is to devolve solely on the concerned partner or partners who personally acted fraudulently, abetted, or colluded in the fraud.</description>
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