The spotlight is now on PricewaterhouseCoopers, which has overseen the Academy's ballot-counting process for 83 years. 
 
 Was it the Bonnie and Clyde presenter team's fault? A case of the envelopes getting mixed up backstage? Let the finger-pointing begin. 
 
 After a stunning and surreal mistake that may be the worst Academy Awards telecast flub in history, the accounting firm in charge of the ballot-counting process is clarifying its role. 
 
 "We sincerely apologize to Moonlight, La La Land, Warren Beatty, Faye Dunaway, and Oscar viewers for the error that was made during the award announcement for best picture," said PricewaterhouseCoopers, which has overseen the Academy's ballot-counting process for 83 years. 
 
 The statement added: "The presenters had mistakenly been given the wrong category envelope and when discovered, was immediately corrected. We are currently investigating how this could have happened, and deeply regret that this occurred. We appreciate the grace with which the nominees, the Academy, ABC, and Jimmy Kimmel handled the situation." 
 
 In years past, the firm has provided two sets of winners' envelopes in briefcases that are sent to the Dolby Theatre, one briefcase for either side of the stage. 
 
 In what was was supposed to just be a memorable movie reunion, Warren Beatty and Faye Dunaway ended up fumbling the presentation of best picture, as they were apparently holding the best actress envelope instead. 
 
 Not only did Dunaway read off La La Land as the best picture winner, the confusion wasn't fixed until after several members of the Lionsgate movie's team had already spoken. "I opened the envelope and it said 'Emma Stone, La La Land.' That's why I looked at Faye, and at you. I wasn't trying to be funny," Beatty clarified, laughing nervously. 
 
 "This is very unfortunate, what happened. Personally, I blame Steve Harvey for this," emcee Jimmy Kimmel said, trying to salvage the moment with a joke about how Harvey had announced the wrong winner of the "Miss Universe" pageant on live TV in 2015. However, this mistake was far worse. 
 
 Moonlight director Barry Jenkins appreciated the surreal nature of the moment right away, saying onstage: "Very clearly, very clearly, even in my dreams, this could not be true. But to hell with dreams, I’m done with it, ’cause this is true. Oh my goodness." 
 
 At the end of the televised portion, Kimmel added one last jab. "Well, I don’t know what happened. I blame myself for this," he said, referencing his self-effacing joke at the top of the show. "Let’s remember, it’s just an awards show. I mean, we hate to see people disappointed but the good news is, we got to see some extra speeches. We had some great movies. I knew I would screw this show up, I really did." 
 
 La La Land producer Jordan Horowitz had to take a ballot and show the TV audience that, in fact, it said Moonlight. "I was ecstatic, it was amazing. I thought we won an Oscar," Horowitz recalled to The Hollywood Reporter. "Some guys in headsets started buzzing around. It became clear that was something wrong. They took the envelope I had. It said 'Emma Stone, La La Land' on it." 
 
 He added: "It was clear that there was something wrong. We started looking for the best picture envelope. Nobody knew where it was. Then it appeared, they opened it next to me and it said 'Moonlight.'" 
 
 PwC has had Brian Cullinan and Martha Ruiz as co-ballot leaders overseeing the process for several years. The company touted that the ballot briefcases had made stops in 11 cities across the U.S. before making its way to Hollywood for the big day. 
 
 Backstage, Jenkins was asked to explain the moment. "No explanation; things just happen," he said. "I will say I saw two cards. I wanted to see the card, and Warren refused to show the card to anybody before he showed it to me. He said, 'Barry Jenkins has to see the card. He needs to know.'" 
 
 Moonlight breakout star Mahershala Ali, who won in the supporting actor category, was reflective. "It’s very hard to feel joy in a moment like that,” he said, adding: “I feel very fortunate for all of us to have walked away with the best picture award. It’s pretty remarkable.” 
 
 With the top honor yanked away from the frontrunner, La La Land ended the evening with six wins, Moonlight claimed three wins and Hacksaw Ridge and Manchester by the Sea took two awards. 
 
 Emma Stone, who claimed best actress, was cordial when asked about the confusion by reporters. "I f—ing love Moonlight," she said. "Of course it was an amazing thing to hear them say La La Land — we would have loved best picture, but we're so happy for Moonlight." 
 
 Meanwhile, at the Governors Ball, Dunaway wasn't as gregarious about the moment. The presenter told THR, "No, I'm not going to speak about it." 
 
 Rebecca Sun, Mia Galuppo and Scott Feinberg contributed to this article. ||||| Emma Stone: ‘I was holding my best actress card the whole time’ 
 
 "La La Land" producer Jordan Horowitz interrupts the Oscars telecast Sunday night to announce that "Moonlight," not "La La Land" was the real winner for best picture. | ABC 
 
 As the gold dust was still settling over the Dolby Theatre in Hollywood following the mistake by presenters Warren Beatty and Faye Dunaway during the best picture Oscar announcement, some late developments: 
 
 UPDATE: Just after midnight PST, the accounting firm of PricewaterhouseCoopers (the company that for decades has tallied the Oscar votes), released a statement apologizing for the gaffe: “We sincerely apologize to “Moonlight,” “La La Land,” Warren Beatty, Faye Dunaway, and Oscar viewers for the error that was made during the award announcement for Best Picture. The presenters had mistakenly been given the wrong category envelope and when discovered, was immediately corrected. We are currently investigating how this could have happened, and deeply regret that this occurred.” 
 
 — Best actress Oscar-winner Emma Stone told reporters backstage at the Oscars telecast that “Of course it was an amazing thing to hear ‘La La Land.’ We would have loved to have won best picture. But we are so excited for ‘Moonlight.’ I think it’s one of the best films of all time. I was also holding my ‘best actress in a leading role’ card that entire time. So whatever story, I don’t mean to start stuff, but whatever story that was, I had that card.” 
 
 — There are two sets of cards for every award, so there is the likelihood that Beatty and Dunaway were handed the wrong envelope. Host Jimmy Kimmel had come forward to inform the cast that “Moonlight” had indeed won, showing the inside of the envelope as proof. “I knew I would screw this up,” said Kimmel, a first-time host. (A closeup of the envelope Beatty was holding shows it is indeed labled “Actress in a Leading Role”) 
 
 — According to the L.A. Times, Beatty “explained that the reason it had taken him so long to read the card was because he was looking at something that said Emma Stone had won. At that point, he showed it to Dunaway, who announced “La La Land.” Beatty assured viewers that the error was unintentional and he wasn’t trying to turn the biggest award into a joke.” 
 
 — It’s not the first time the wrong category winner was an issue at the Oscars. In 1964, Sammy Davis Jr. was handed an envelope for the wrong award, according to ABC News. “Representatives from Oscar’s counting unit at Price Waterhouse had to rush onstage to stop him from blurting out a mistake. He quipped, “Wait’ll the NAACP hears about this.” 
 
 Watch moment Warren Beatty appears to take a second look inside envelope for Best Picture. #Oscars https://t.co/xiLXLizzNd pic.twitter.com/45ELp1GTcE — Good Morning America (@GMA) February 27, 2017 
 
 When it came time to announce the best picture winner, Beatty seemed to be searching the envelope for a second card, and then stalling the announcement while glancing offstage perhaps to signal there was a problem. 
 
 Comedian/talk show host Steve Harvey, who famously announced the incorrect winner’s name of the “Miss Universe” pageant in 2015, tweeted early Monday: 
 
 Good morning everybody! Went to sleep early last night. So… what I miss? #Oscars — Steve Harvey (@IAmSteveHarvey) February 27, 2017 
 
 Contributing: Associated Press 
 
 Reactions from Hollywood on social media started pouring in almost immediately: 
 
 I wrote the ending of the academy awards 2017. @jimmykimmel we really got them! — M. Night Shyamalan (@MNightShyamalan) February 27, 2017 
 
 Maybe I won an Emmy one of the 5 times I lost! Anything is possible. Congrats to #Moonlight. An amazing and deserving best picture winner! — Jesse Tyler Ferguson (@jessetyler) February 27, 2017 
 
 Don’t y’all go blaming the old people for that one. They gave Warren Beatty the wrong envelope. It was probably Putin. #Moonlight #Oscars — Official Wanda Sykes (@iamwandasykes) February 27, 2017 
 
 Congratulations to the Moonlight team. It truly is a beautiful film. Well done — John Legend (@johnlegend) February 27, 2017 
 
 Congrats to everyone involved with Moonlight. Beautiful film, expanding the collective boundaries and pushing forward with hope. — Jeffrey Wright (@jfreewright) February 27, 2017 
 
 And the Oscar goes to…Miss Venezuela! #Oscars — Margaret Cho (@margaretcho) February 27, 2017 
 
 Who did the crime: Bonnie or Clyde? Someone on the staff is in trouble… #Oscars pic.twitter.com/rPIn0do5A3 — Mario Lopez (@MarioLopezExtra) February 27, 2017 
 
 Summary: Deserved win by the Moonlight team Gracious concession by the La La Land team wtf just happened for everyone else#Oscars — Ryan Seacrest (@RyanSeacrest) February 27, 2017
– Warren Beatty and Faye Dunaway now know how Steve Harvey felt. The latter announced the wrong Miss Universe in 2015, and at Sunday night's Oscars, the former made the same mistake during the presentation of the biggest award of the night, per the Los Angeles Times and Entertainment Weekly. Beatty goofed around and stalled for dramatic effect before handing the best picture envelope to Dunaway to read the winner, which she announced as La La Land. The team behind that movie headed up to the stage to celebrate the night's big win, and the acceptance speeches began—when suddenly an unexpected followup announcement was made. "[Actually] Moonlight is the winner ... this is not a joke," a La La Land producer said into the mic, with a sheepish-looking Beatty standing nearby, per ABC News. Beatty had apparently been given the wrong envelope (the one for best actress, Emma Stone, for La La Land), and when Dunaway was given the envelope, she simply read the movie's name aloud. The players for both movies switched spots, with Moonlight's shocked performers and crew taking the stage. "I love La La Land," Moonlight director Barry Jenkins said, while Kimmel tried to salvage the moment with: "I blame Steve Harvey."