She is not responsible...... she is there as the new CEO with, I assume, knowledge of the KPMG business (having been with them as a Management Consultant), and with a new Board out things to right. There is no reason she will not succeed providing transparency and disclosure.

The previous Board members were forced out and paid off the minimum legally to get them to leave asap. There are separate Laws here... employment, Labour etc. Should any of them be found to have been specifically corrupt they will hopefully be punished as Criminals.... some may well be banned to practice as CA's.... many of those who left were not incidentally CA's.... some may be purely negligent as Board Members by not heeding the warnings out there about the Gupta businesses and doing nothing!