Unlike the problems in recent financial scandals

Unlike the problems in recent financial scandals, issues raised by the regulators in this case appear largely to pertain to unwieldy accounting rules that are open to widely divergent interpretations — not to (i)________ transactions designed to (ii)________ corporate malfeasance.

Blank (I) Blank (ii)

A) sham D) cloak
B) unpremeditated E) ameliorate
C) justifiable F) illuminate

Resource: OG revised test 2

My intuition:
the first part of the sentence not related to the blanks
second part " issues … " → means that the critics that were raised by the regulators are related to confusing accounting rules that lead to opposite justifications.
( - ) means that the sentence after the (-) should support the meaning before it.

The meaning we need to deliver is that not sticking to strict rules helps in financial corruption.
Anyone could help me in this ??
The answer is A & D
but I need someone to walk me through the process we reach the answer.

after the dash is the support for not a financial scandal (due to wordings “Unlike the problem…scandals”)but due to the not to we have to choose our answers which relates to a financial scandal.

How did you know that it is for the scandal not for the sentence before the dash directly?

because of “not to” after the dash , it negates the sentence that was before it thus, we have to go back to the idea of the scandal.