NEW YORK (CNN/Money) - Prosecutors are considering criminal charges against members of the PricewaterhouseCoopers auditing team responsible for audits of Tyco International, a source told CNNfn Wednesday.

PwC is the second of the Big Five accounting firms whose corporate audits have come under scrutiny recently. Arthur Andersen collapsed last year after being found guilty of obstructing justice in the Enron accounting scandal for shredding documents related to the company's shady dealings.

The Manhattan district attorney is probing PwC as part of the broader investigation into how top Tyco executives allegedly were able to take $600 million from the firm undetected by either the board or the auditing firm, a source familiar with the situation told CNNfn.

PwC itself is not expected to be charged. Prosecutors in the office of Manhattan District Attorney Robert Morgenthau are examining whether Tyco's auditors uncovered a $32 million bonus that ex-Tyco CEO Dennis Kozlowski got in August 2000 without notifying the board. The bonus, which was related to Tyco's acquisition of the ADT home security business, was larger than the compensation attributed to Kozlowski in the firm's proxy statement, the source said.

PwC spokesman John Nestor said the firm has not been notified by any agency that either it or its audit team members are the subject of an investigation.

"That's inconsistent with our understanding," Nestor said. "We're cooperating with the DA with the understanding that PwC is a witness and a provider of information to their proceedings. We have been and continue to cooperate with the prosecutor's investigations."

Nestor also declined comment on whether the SEC or Internal Revenue Service is probing the company's actions with regard to Tyco, or on why PwC audits did not reflect the alleged discrepancies.

"I think it's fairly well known that the SEC for one is looking at Tyco, and looking at it very hard," Nestor said. "When the SEC looks at any company, they are interested in talking to their auditors. And as part of their look they'd naturally be talking to us, and we'd be talking to them."

"We can't comment on client matters," Nestor said.

News of the possible charges follow a BusinessWeek report this week that a number of agencies are scrutinizing PwC's Tyco audits, including the Internal Revenue Service, the Securities and Exchange Commission, plaintiffs' lawyers across the country and Tyco itself, in addition to New York prosecutors.

An SEC spokesman declined comment on the matter Wednesday.

PwC has signed off on Tyco's audits for the past eight years, according to the report.

New York prosecutors indicted Kozlowski on Sept. 12, along with ex-Chief Financial Officer Mark Swartz and ex-Chief Counsel Mark Belnick, on charges of coordinating a web of transactions that looted the conglomerate of at least $600 million. All three men pleaded not guilty.

Kozlowski allegedly used company funds to award himself and other executives hefty bonuses and to buy luxury personal items such as shower curtains and umbrella stands that cost thousands of dollars, artwork, homes and other items.

While Kozlowski has been released on bail, Swartz has until Friday to come up with an acceptable bond or face possible jail time. A judge last month rejected Swartz's bond of 500,000 Tyco shares because he could not determine, as prosecutors claim, whether the shares are the result of his alleged criminal activities.

Tyco, in a thick filing with the Securities and Exchange Commission late last month, outlined the executives' activities, claiming the board of directors was kept completely in the dark about the extent of the alleged improper dealings.