The Similarity That Exists in Both the United States V

The similarity that exists in both the United States v. Natelli case (i.e., the National Student Marketing case of 1975) , and the ESM Government Securities v. Alexander Grant & Co. case of 1986 is that in each case:

A) a partner in a national audit firm served prison time.
B) the partners were punished for the shoddy work of their subordinates.
C) a presidential pardon kept them from serving time in prison and allowed them to retain their CPA licenses.
D) the auditors were not convicted for failing to discover the problem in year 1, but for failing to disclose the problem when it was discovered in year 2.