Negligent audits is far different from bankruptcy fraud. When doing an audit, you're supposed to determine if the company is cooking its books, no matter how well concealed the cooking is. Fail to do that and you become liable for some of the resulting losses.
PWC didn't commit bankruptcy fraud, the process is well controlled and watched over by the courts and those secured creditors who had the most at stake.
I swear I’ll never use the phrase “you can’t make this stuff up” ever again after being on the OTC. Apparently you can.