Janice, an accountant for ACME Entertainment, misappropriates a significant amount of money from ACME accounts.

Civil and criminal proceedings can sometimes move forward at the same time, depending on the jurisdiction and case circumstances. A company that suffers losses from employee misconduct might refer the matter to law enforcement for possible criminal prosecution while also pursuing civil remedies to recover losses. The criminal case focuses on punishment and public enforcement, while the civil case focuses on compensation, recovery, or equitable relief. Option B is incorrect because referral to law enforcement does not automatically eliminate the victim organization’s civil remedies. Option C is also wrong because a civil action does not necessarily depend on law enforcement declining prosecution. Option D is incorrect because there is no universal rule requiring the civil case to be filed first. The correct answer is A.