

And a partial refund at that.
Better option would be to require the senior Deloitte partners and managers to do real community service program (live-in junior janitor at homeless shelter or a hospice) for 6 months (with an asset freeze for the duration of community service).
I still think personal responsibility (as outlined in my post above) is a far better option that a fine.
A fine is the cost of business. I don’t think a senior Deloitte partner or manager would like to do a 6 month mandatory de-mining community service program (Australia can send them to my country, Ukraine, as part of a community service exchange program).