Who is subjected to the same sanctions for violations as individuals in a corporation?

In the context of corporate governance and accountability, officers and members of a corporation are subjected to the same sanctions for violations as individuals because they hold positions of authority and responsibility within the company. This means that they can be held personally accountable for the actions and decisions made in the course of their duties, particularly when those actions violate laws or regulations.

By being part of the management or ownership of a corporation, these individuals have a direct influence over corporate policies and practices. As such, if the corporation engages in any illegal or unethical activities, those in leadership roles may face legal repercussions, including fines or other penalties, just like the corporation itself. This principle reinforces the idea that individuals cannot escape liability simply by virtue of their corporate status.

The other options do not reflect the same level of accountability in terms of sanctions. For example, a CEO may certainly face sanctions, but the question specifies that it is not only the CEO but all officers and members that share this responsibility. Shareholders, on the other hand, generally have limited liability, meaning they are not typically subject to the same sanctions for corporate violations unless they directly participated in the wrongdoing. External auditors are held to different standards as they are engaged to evaluate and report on a company's financial practices, but they are