serfdom, your premise could very well have a lot of merit.
The section 401 enhanced financial disclosures in Sarbanes-Oxley require "that pro forma financial information . . . in any public disclosure or press or other release . . . (1)does not contain an untrue statement of material fact or omit to state a material fact necessary in order to make the pro forma financial information, in light of the circumstances under which it is presented, not misleading; and (2)reconciles it with the financial condition and results of operations of the issuer under generally accepted accounting principles."
In my opinion, that apparently means that a company reporting specific revenues in ANY form could be required to prove them.
Just a guess on my part, though;)