#2 |"Accountability for who?? Stockholders pay that bill."
Simple legislation could create the legal presumption that the directors of a corporation either directed the criminal activity or knew or should have known that it was taking place. If not, they were derelict in their duty to the stockholders and subject to a civil suit.
Criminal activity by a corporation should be imputed to the board of directors who would be personally responsible for the fines and/or the time on the rock pile. Filing some papers with the government should not be a "get out of jail free" card. Having a corporation should be a privilege with obligations.