There is a difference from backing a fraud vs backing a failure. No one is pointing fingers for the latter. SBF would have never done anything with a simple B

There is a difference from backing a fraud vs backing a failure. No one is pointing fingers for the latter. SBF would have never done anything with a simple BoD requirement: independent auditor. That was not done by BoD. This is a very standard requirement for most companies beyond A. SBF got special treatment. Why is the question