In multimedia distribution platforms, one of the main challenges is to provide an efficient and accurate tracing process despite the lack of information about the colluders' strategy. Indeed, the original Tardos tracing performance is considered as suboptimal because of its agnostic behavior and conservative accusation regardless the collusion strategy. The Expectation Maximization algorithm has shown to be an efficient solution to estimate the collusion channel and thus to tune the Tardos accusation functions. In this paper, we explore the impact of this algorithm in a group-based tracing scheme to deal with the computational costs and the invariance of the Tardos accusation performance. The tracing scheme we propose benefits from a twofold accusation process. Indeed, in a first time, it is based on a two-level tracing strategy which consists in tracing guilty groups in a first level with the Boneh Shaw tracing code and in retrieving at least one colluder in accused groups with Tardos code in the second level. This strategy has reduced efficiently the decoding process of the Tardos code. The main shift we propose in the second level is to apply the Expectation Maximization algorithm to be tightly tied to collusion yielded by colluders and hence to find the more accurate Tardos accusation functions. The performance of the resulting tracing scheme is evaluated according to different criteria and promising results have been achieved when compared to the existing tracing schemes proposed in the literature.