Ann McEachron Is an Administrative Assistant at a Large International

Ann McEachron is an administrative assistant at a large international accounting firm. Her supervisor has asked her to destroy boxes of documents from an audit the firm conducted 2 years ago. The firm generally keeps records for
7 years, because of potential tax liability and issues, but it has destroyed documents earlier in cases in which the amount of paperwork becomes overwhelming. Ann wonders about the request, but complies with her supervisor's order.
The company that was the subject of the audit is currently under criminal investigation and the partner in the accounting firm who conducted the audit is aware of that investigation.
It is a federal crime to destroy documents that are involved in or could potentially be involved in either a civil or criminal investigation. Evaluate the criminal liability of Ann, her supervisor and the partner for the destruction of the comments. Would your answer be different if Ann had read in the newspaper about the criminal investigation of the company?