Labor senator Deborah O'Neill wants to name all PwC partners implicated in the tax leak scandal and says criminal penalties should be considered to deal with what she calls theft and deception from Australian taxpayers. Former ACCC chairman Allan Fels says the PwC scandal reginites debate over whether to separate auditing and advisory arms at Big 4 consulting firms.

Reporter: ABC Senior Business Correspondent Peter Ryan

Featured: Deborah O'Neill, Labor senator; Professor Allan Fels, former ACCC chairman