Lady MacBeth didn't actually stab the king herself, but nonetheless she had a high degree of involvement in the murder. If you are encouraging your partner to embezzle, and spending the money that you know she got by embezzling, and helping her plan how to get away with embezzling her employer's entire fortune .... I'd say the fact that you weren't actually the one signing the account transfers to move the money does not mean you weren't a full participant in the crime.
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