1. 5 If it refuses to litigate against the audited entity, the people's court shall notify the audited entity to participate in the litigation as a codefendant.

2. (1) A crucial element of this liability regime in negligence cases is a defendant tortfeasor's ability to plead and prove that a codefendant or nonparty caused and, therefore, should be Apportioned some or all of the fault for a plaintiff's injuries, reducing the defendant tortfeasor's liability accordingly.