Of coarse KPMG are resigning.The only other option for them is...

Of coarse KPMG are resigning.

The only other option for them is to admit to the world that their "forensic auditing" showed that they did a crap job in the first place. I personally think that it was a desperate and ill informed move for KPMG to investigate their own short comings in an attempt to gloss over their own failings. They have essentially said that "all is well" then, "oh crap, all was not well and it was someone else's fault that we didn't notice"