I don't think we can confirm her involvement as we don't know if she signed anything or wrote anything herself.
She may be counting on that as a defense, for all we know Gary has been signing her name on "company" documents for the years that Gary has been a public company "executive." What has been brought out is that she is living in Forsyth County while the house Gary and Sharon bought/built together is in Wake County, right down from a McDonalds.