Stop me if this was discussed about the Oscars hoo-ha.
I just watched the clip again of the Best Picture announcement, and it seems clear that a reasonable person (that would probably be Warren Beatty) saw the winner named as "Emma Stone, La La Land", tried to point it out to Faye Dunaway, who basically laughed it off and despite knowing "Emma Stone, La La Land" could not possibly be the winner of Best Picture, announced "La La Land" anyway. So Warren Beatty stood there knowing it was a mistake.
I guess I think the wrath being brought on the CPA firm (and I guess I'm biased about CPAs and their responsibility for totally innocent mistakes which cause no real damage or harm) seems overwrought. Of course, they shouldn't have handed them the wrong envelope, but a reasonable person would have known the contents of the envelope were wrong, wouldn't he or she?
Some accounting thoughts this tax season.