See here: https://www.legalmatch.com/law-library/article/corporate-lia...

"When a corporation is criminally liable, the responsibility also falls on individuals. The board of directors, officers, and other high-ranking officials will almost always be criminally liable as well (just look at the Enron fiasco). A individual can be held criminally liable for another employee's illegal act under the accomplice liability theory."

I think you missed the point. The "company" can plead anything you want to because noone has ever put a "company" behind the bars. "Companies" are fictitious entities.