The accountant should be held accountable for not performing his job.
What are you talking about??? If RRBB didn't "do its job", ARYC would have found a new auditor long ago. On the contrary, it seems ARYC never sent RRBB the materials it needed to perform any audits.
Do you understand that ARYC needs to file FOUR 10-Ks, which need to be audited, and all the accompanying quarterlies, which need to be reviewed??