I can't think of a situation which would make them not responsible. You have an expert CPA forsenic, a Lawyer and neither could think of what they need to do?
Sorry, these people are professional and top of their class. They get paid for this as well. If you don't know what to do, bring in outside help immediately, so there is a company left.
In all seriousness, how many here believe that they were not aware of DL antics,...etc. DL seemed rather supportive of the PTSC BOD as other who attended the ASM stated.
glta
Tom