augie, my point is that executives have to sign the 10Q and 10K as it is now, and by affixing their signature to a document they know has falsehoods are exposing themselves to fraud as it is as well as civil suits. It would be just nice if the SEC would enforce the law as it is, they don't need more laws, IMTO. Breaking that "supposedly" new oath is not better or worse than breaking their committing fraud under their current signature. So what, the additional penalty is perjury?