"The former auditor for convicted Ponzi-scheme operator Bernard Madoff waived indictment and pleaded not guilty to criminal charges Friday. ... He is the only person, aside from Mr. Madoff himself, who has been criminally charged in connection with the multibillion-dollar Ponzi scheme. ... Prosecutors from the US attorney's office in Manhattan have alleged that Mr. Friehling failed to conduct meaningful, independent audits of Mr. Madoff's firm, Bernard L. Madoff Investment Securities LLC, and falsely certified that he had done so", CB at the WSJ, 18 July 2009, link: http://online.wsj.com/article/SB124784585862258641.html.
Did Friehling do anything worse than say KPMG at Citigroup, or PWC at AIG, or, you get the picture. I think D&T which "audited" General Motors should chip in with the rest of the Big 87654 and underwrite Freihling's defense. Suppose he goes to prison, will that portend ill for some Big 87654 partners?