In 2002 Arthur Andersen was found criminallyliable for its shredding of documents and other actions linked to its audits of Enron, a collapsed energy giant.
But wary government officials also say there is a problem with that strategy: Executives can only be held criminallyliable if they continue to work for that company.
There is a sentence in Sarbanes-Oxley that holds the CEO of a company criminallyliable for mistakes that they had no knowledge of, that were performed by subordinate employees.
" The law also stipulates that "A person will not be criminallyliable for an act that was immediately necessary to save his life, liberty, body or property, or that of another.
In open court at Aaron's sentencing in June to two years, federal prosecutor Mark Roomberg declared, "I have no doubt that both Mr. Morgan and Ms. Spencer are criminallyliable" but that further prosecutions were unlikely.
The politician's lawyer Niccolo Ghedini denied the claims - and said because D'Addario said Berlusconi had not personally hired or paid her he would have been the "utilizzatore finale" or "final user" of her services, and thus was not criminallyliable.