No idea in this case, but often, Deloitte is! See, e.g, https://www.justice.gov/opa/pr/deloitte-touche-agrees-pay-1495-million-settle-claims-arising-its-audits

No idea in this case, but often, Deloitte is! See, e.g, https://www.justice.gov/opa/pr/deloitte-touche-agrees-pay-1495-million-settle-claims-arising-its-audits-failed-mortgage https://www.justice.gov/opa/pr/deloitte-touche-agrees-pay-14... https://news.bloomberglaw.com/ip-law/deloitte-sued-over-claims-it-stole-covid-vaccine-rollout-secrets https://news.bloomberglaw.com/ip-law/deloitte-sued-over-clai... https://www.ndtv.com/india-news/deloitte-clears-nigerian-firm-tingo-as-having-470-million-us-probe-finds-only-50-4948217 https://www.ndtv.com/india-news/deloitte-clears-nigerian-fir... https://www.cohenmilstein.com/case-study/ibew-local-98-pension-fund-v-deloitte/ https://www.cohenmilstein.com/case-study/ibew-local-98-pensi... This is a random sampling, there is plenty more.